HMRC's new P11D filing system

Where you provide expenses or benefits to employees, these often need to be reported to HMRC annually using P11D forms. These have to be filed no later than 6 July following the end of each tax year. The employees each need to be given a copy of their information by the same date. Expenses that simply reimburse an employee for work-related expenses they have incurred don’t need to be reported, so paying back the new trainee for picking up a box of tea bags for the staff kitchen won’t cause issues. It’s a good idea to read up on HMRC’s A-Z of expenses and benefits to understand what type of things need reporting.

Until this year, employers have been able to use an interactive PDF to file the P11D forms. However, this service is being discontinued. From 6 April 2022, employers that have been using this form will need to report expenses and benefits via the new PAYE Online Service instead. This will allow:

• submissions for up to 500 employees;
• online submissions of P46(car). 

If you already have a Government Gateway account (which was used to access the old service), you will be able to access it here. Any issues accessing the service should be reported to the Online Services Helpdesk.