At the end of the tax year you’ll need to submit an end-of-year form to HM Revenue and Customs (HMRC) for each employee you’ve provided with expenses or benefits.
The form will either be a P9D or a P11D, depending on the expense or benefit.
You may need to submit form P11D(b) to report the amount of Class 1A National Insurance due on all the expenses and benefits you’ve provided. You should do this if:
- you’ve submitted any P11D forms
- you’ve been sent a P11D(b) form by HMRC
If you don’t submit any P11D forms, you can tell HMRC that you don’t owe Class 1A National Insurance by completing a declaration.
What to report
Each expense or benefit is calculated differently. Find the type of expense or benefit you’ve provided to see what you’ll need to report and pay.
For ‘minor’ expenses or benefits, you might be able to make a one-off payment, known as a PAYE Settlement Agreement.
How to report
You can use any of the following methods:
- commercial payroll software
- HMRC’s PAYE Online service
- HMRC’s Online End of Year Expenses and Benefits service
Correcting errors on forms
Use HMRC’s P9D or P11D forms to correct an error for an expense or benefit reported in any tax year.
Put all the benefits and expenses for the tax year on the form, not just the benefits you want to correct.
Example You sent a P11D form showing a medical benefit of £300 and a car benefit of £2,100. The car benefit is correct but the medical benefit should be £500. Send a new P11D form showing both the medical benefit of £500 and the car benefit of £2,100.
You must submit a paper form, even if you originally submitted online.
The forms will show the most recent tax year. Write a different tax year on the form if you need to report for a different year. You must write:
- that you’re using the form to correct an error made in a different year to the one printed on the form
- the tax year you’re making the amendment for
Send the form to:
HMRC NIC and EO
Benton Park View
Newcastle Upon Tyne
You may be charged a penalty if you carelessly or deliberately give inaccurate information in your tax return that results in you:
- not paying enough tax
- over-claiming tax reliefs