beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

P11D processing: logging forms P11D: NI only schemes

Where a P11D is received that includes benefits that attract Class 1A National Insurance contributions, it is not possible to capture the associated form P11D(b) on the Employer Compliance System (ECS) if the scheme type on the employer’s record is shown as ‘NI’ (NI only).

Where a P11D(b) showing a CL1A charge (including a nil charge) is received for an employer record with a ‘NI’ scheme type, it would indicate that the record was possibly set up with the incorrect scheme type. In these cases, the scheme type on the employer record should be changed to ‘P’ via the Employer Business Service (EBS) which will then flow across overnight to update ECS.

Once ECS has been updated and the P11D(b) has been captured, the scheme type on the employer record should not be changed back to ‘NI’ but left as ‘P’ (unless in the future circumstances change).

Where the P11D(b) shows no CL1A charge and indicates that the employer has no expenses / benefits to be returned on form P11D, the P11D(b) should not be captured and the scheme type should not be changed to ‘P’. Instead an EBS Note should be made recording receipt of the P11D(b) and its content.

Note: ‘NI’ schemes will be in RTI from 2013-14.