Expenses and benefits for employers

Deadlines

What you need to do Deadline
Submit your P11D forms online to HMRC 6 July following the end of the tax year
Give your employees a copy of the information on your forms 6 July
Tell HMRC the total amount of Class 1A National Insurance you owe on form P11D(b) 6 July
Pay any Class 1A National Insurance owed on expenses or benefits Must reach HMRC by 22 July (19 July if you pay by cheque)
If you have a PAYE Settlement Agreement pay tax and Class 1B National Insurance Must reach HMRC by 22 October (19 October if you pay by cheque)
Pay any PAYE tax or Class 1 National Insurance owed on expenses or benefits Pay monthly through payroll

You’ll get a penalty of £100 per 50 employees for each month or part month your P11D(b) is late. You’ll also be charged penalties and interest if you’re late paying HMRC.