The deadline for filing the P11d forms to report benefits in kind in respect of directors and employees for 2022/23 is 6 July 2023. Note, however, that the original and amended reports must now be made online and paper returns will be rejected.
Forms P11D and P11D(b) returns must be submitted online through one of the following:
- PAYE Online for Employers
- PAYE Online for Agents
- payroll software that is recognised by HMRC
For employers or agents who need to submit up to 500 P11D and P11D(b) returns, the free HMRC PAYE online services can be used. For anything more, 3rd party software is required.
Remember that ‘Trivial’ benefits in kind provided to employees and directors do not need to be reported on form P11d. ‘Trivial’ benefits are those that:
- cost the employer £50 or less to provide;
- are not cash or a cash voucher;
- are not a reward for work or performance; and
- the employee is not contractually entitled to.
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