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Use form P9D if you’re an employer and need to report end-of-year expenses and benefits for employees who earned less than £8,500.
Ref: P9D https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_A/1.0/P9D_20156&template=P9D.xdp
If you’re an employer you need to submit an end-of-year report to HM Revenue and Customs (HMRC) for each employee you’ve provided with expenses or benefits. Use form P9D to send the report to HMRC for employees who earned less than £8,500.
Before you start
This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.
HMRC are creating new versions of their forms that don’t depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:
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- Mac users should right click on the form link then select “Save linked file as”
- save the form - the recommended place is in the documents folder
- using Adobe Reader you can open the form
If the form still doesn’t open, then contact the Online Services helpdesks for more help.
Related forms and guidance
PAYE: end-of-year expenses and benefits (online form)
Use this online form if you’re an employer and need to report end-of-year expenses and benefits to HMRC. It includes forms P11D, P9D and P11D(b).
PAYE: end-of-year expenses and benefits (P11D)
Use form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees who earned £8,500 or more.
PAYE: end-of-year expenses and benefits - National Insurance contributions (P11D(b))
Use form P11D(b) to report the amount of Class 1A National Insurance contributions due on expenses and benefits you’ve provided to employees.
Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.