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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
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Employer returns: ECS additional processing action: P11D(b) receipt screen

 

P11D(b) receipt screen

The P11D(b) Receipt screen allows you to capture information from a P11D(b) return or to record notification of ‘No return to make’ (NRTM) received by telephone, KANA form or letter.

To access the P11D(b) screen

  • Select the main Employer Compliance icon
  • Select the main Employer Compliance heading
  • Select the P11D(b) Capture icon
  • Enter the employer reference in the select employer screen
  • Select the [P11D(b)] button

The screen is split into three sections

 
 

Employer section

The employer section of the screen displays

  • Employer Reference in two parts
  • Year list box. The field automatically displays the year CY-1

[Query] button

The [Query] button allows you to search for an employer where the reference is not known.

P11D(b) section

The P11D(b) section of the screen displays

  • Date field. The actual date of receipt of the P11D(b) should be entered here. The field automatically displays today’s date but this can be changed to an earlier date if required. You will not be able to enter a future date
  • Amount Payable field. Enter the amount payable figure from the P11D(b) return box C

Note: If an entry is made in the Amount Payable field you will not be able to make an entry in the Nil Class 1A Return box.

  • Part 4 Adjustment check box. Use this checkbox when capturing a P11D(b) and part 4 of the form is completed

    • Select the Part 4 Adjustment field checkbox to set the indicator. A tick will then be displayed in the checkbox

    Note: If this field has the indicator set you will not be able to make an entry in the Nil Class 1A Return checkbox.

  • Nil Class 1A Return check box. Use this checkbox when the P11D(b) return you are capturing indicates that no expenses or benefits have been provided by the employer. This action should also be followed where any notifications of ‘No return to make’ (NRTM) are received by telephone, KANA form or letter

    • Select the Nil Class 1A Return checkbox to set the indicator. A tick will then be displayed in the checkbox. If the Class 1A Signal is set on the P11D(b) screen, it will be un-set immediately by this action

    Note: If the Nil Class 1A Return field has the indicator set, you will not be able to make entries in the Part 4 Adjustment checkbox or the Amount Payable field.

Taxed Award Scheme section

The Taxed Award Scheme section of the screen contains a Class 1A Employees field, which will

  • Only be enabled where the scheme concerned is TAS
  • Default to display the number of Class 1A Employees as ‘0’
  • Allow you to capture the number of Class 1A Employees

[Save] button

The [Save] button saves the details entered and clears the screen to enable you to log receipt of the next employer’s P11D(b) return.

[Clear] button

The [Clear] button clears the screen without saving any detail entered.

[Exit] button

The [Exit] button takes you back to the program manager.

Capture P11D(b)

The capture process is used to

  • Capture the date of receipt of the form P11D(b)
  • Capture the class 1A NIC s amount payable
  • Capture a nil class 1A return (where expenses or benefits have been provided but no Class 1A is due)
  • Capture the class 1A amount payable where part 4 of the P11D(b) has been completed
  • Capture the number of class 1A employees (taxed award schemes only)
  • Set the nil class 1A return flag (where no expenses or benefits have been provided so there is ‘no return to make’ (NRTM))

Note: You will not be able to capture P11D(b) information if

  • A P11D(b) already exists for the employer for this year

Or

  • Inhibition flags (temporary or permanent) are set

The only scheme types where capture of a P11D(b) is appropriate are

  • PAYE only (P)
  • PAYE / Contractor (PSC)

And

  • Taxed Award Schemes

Capture the number of class 1A employees for TAS schemes

To capture the number of class 1A employees

  • Complete the Employer and P11D(b) sections of the screen as required
  • Enter the number of employees in the Class 1A Employees field
  • Select the [Save] button to save the information entered on screen and return to the P11D(b) receipt screen

Where the number of class 1A employees is not known at the time a return is being captured, you can capture it later through the P11D(b) screen (PAYE43535).

Where class 1A due

To capture the return details

  • If the form is not for CY-1, select the correct year from the drop down menu
  • Enter the employer reference as shown on form P11D(b) and tab out. Check that you have the correct record
  • The date field will default to today’s date as the date of receipt. Amend the date if necessary
  • Enter the amount payable from section 1C of the form P11D(b)
  • Select the [Save] button to save the details entered

Nil / ‘No return to make’ returns

An employer may submit a P11D(b) with a zero value in ‘Class 1A NICs payable’ but this can indicate either

  • They have not provided any expenses or benefits to their employees and so no P11Ds or P11D(b) is due (‘No return to make’)

Or

  • They have provided expenses and benefits to their employees and these do not attract Class 1A National Insurance contributions but P11Ds and a nil P11D(b) as still due (Nil return)

Whichever box is ticked in the Employer declaration part of the form will give the reason for the zero value and enable the correct processing of the form.

Notifications of ‘No return to make’ (NRTM) may also be received via telephone, KANA form (new from April 2013) or by letter and the guidance below should be followed to capture this information.

‘No return to make’ (NRTM) returns / notifications

To capture a P11D(b) where the employer has not provided any taxable expenses or benefits or to record notification of ‘No return to make’ received via telephone, KANA form or letter

  • If the form / notification does not relate to CY-1, select the correct year from the drop down menu
  • Enter the employer’s reference and tab out. Check that you have the correct record
  • The date field will default to today’s date as the date of receipt. The actual date of receipt of the form or notification should be entered. Amend the date if necessary
  • If capturing a form P11D(b), check that the employer has made a declaration at Section 2 and then select the Nil Class 1A Return checkbox to record the ‘no return to make’
  • Select the [Save] button

Nil returns

To capture a P11D(b) where the employer has provided taxable expenses or benefits, but there is no Class 1A NIC due on these expenses or benefits

  • If the form is not CY-1, select the correct year from the drop down menu
  • Enter the employer’s reference and tab out. Check that you have the correct record
  • The date field will default to today’s date as the date of receipt. Amend the date if necessary
  • Check that the employer has entered 0.00 at Section 1C of the P11D(b), and if so, enter 0.00 in the Amount Payable field
  • Select the [Save] button

To capture a Part 4 adjustment

  • If the form is not CY-1, select the correct year from the drop down menu
  • Enter the employer’s reference and tab out. Check that you have the correct record
  • The date field will default to today’s date as the date of receipt. Amend the date if necessary
  • Enter the amount reported at Part 4 box F of the P11D(b) in the Amount Payable field (pounds and pence)
  • Select the Part 4 Adjustment checkbox
  • Select the [Save] button

Further information for capturing forms P11D(b) can be found in SPD 71.4 (PDF 40KB).