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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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P11D processing: logging forms P11D: common mistakes on forms P11D

We frequently have to reject P11D forms / lists and request resubmission because they do not meet the P11D Quality Standard.

Listed below are some of the common errors / mistakes made by employers when submitting their forms P11D

  • Duplicated information submitted, for example where P11D information has already been filed online, the employer may submit the same information on paper to ensure ‘HMRC have received it’
  • Using a paper form that relates to the wrong tax year
  • Not ticking the ‘director’ box if the employee is a director
  • Not including some form of description or abbreviation, where amounts are included in sections A, B, L, M or N of the form
  • Leaving the ‘cash equivalent’ box empty where a figure has been entered in the corresponding ‘cost to you’ box
  • Sending forms P11D when they have also ticked the box in Part 5 of form P35 (in the Employer Annual Return) to indicate that forms P11D are not due
  • Where a benefit has been provided for mixed business and private use, some employers only enter the value of the private-use portion but full gross value of the benefit must be reported
  • Not completing the fuel benefit where this applies
  • Completing the ‘from’ and ‘to’ dates incorrectly in the ‘Dates car was available’ boxes by showing the whole tax year. For example entering 06/04/2011 to 05/04/2012 to indicate the car was available throughout that year. But if the car had been available in the previous tax year, the ‘from’ box should not be completed and if the car is to be available in the next tax year, the ‘to’ box should not be completed