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HMRC internal manual

PAYE Manual

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
  • 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