P11D and P11D (b) update

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Paper returns are no longer accepted for tax year ending 5th April 2023

From the 6th April, employers will now be required to submit their P11D and P11D(b) returns online. For many employers this represents no change as they already submit their P11D and P11D(b) returns online. However, those employers who have submitted paper returns in past years, will now be required to submit their P11D and P11D(b) returns online.

HMRC is changing legislation to mandate the submission of original P11D and P11D(b) returns online through one of the following:

HMRC will no longer accept paper P11D and P11D(b) forms. This includes lists. For employers who need to submit up to 500 P11D and P11D(b) returns, the free HMRC PAYE online services can be used. However, for anything more, 3rd party software is required.

HMRC will publish electronic versions of the P11D and P11D(b) forms on GOV.UK, which will enable employers and agents to submit amended forms electronically from 6 April 2023. No software changes are required, as this electronic form is not part of the current online services.

What happens if paper P11D and P11D(b) (original or amendment) forms are submitted after 6 April 2023?

If an employer submits a paper P11D or P11D(b) (original or amendment) from 6 April 2023 the form will be rejected on the basis that it has not be submitted to HMRC in the prescribed manner. The employer or agent will be notified of the rejection and sign-posted to the correct process.

P11D submission deadline is 6th July 2023

You have a legal obligation to report any expenses and benefits to HMRC at the end of the tax year. Your P11D must be filed by 6 July for the previous tax year, and any taxes must be paid by 22 July.

Get in touch with the Payroll Team at RA Accountants

If you have any questions about these changes to submitting your P11D and P11D(b) returns online please get in touch with the Payroll Team at RA Accountants. We would be very pleased to hear from you.

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