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HMRC internal manual

PAYE Manual

P11D processing: processing and retrieving forms P11D: introduction

This section of the Manual is for staff involved in processing forms P11D in the Workflow Management Tool and for staff processing forms P11D outside Workflow Management. Forms P11D are ‘Logged’ (the date of receipt is entered onto ECS) and then the information on the forms is ‘Captured’ into ECS. Action guide tax40122  tells you how to do this.

The P11D Processing Workflow Management Tool has been designed to

  • Improve the efficiency and speed of capture
  • Control the capture process from receipt through to capture
  • Provide notes on the quality of the returns made and highlight any need for employer education
  • Provide statistics and Planning for Work inputs
  • Provide QA/QC on captured forms P11D in Workflow Management and P11D forms captured outside Workflow

The Workflow Management Tool will

  • Assemble the forms P11D into batches of employer references as they are logged onto ECS by the home office or Remote Capture Unit (RCU)
  • Track the movements of the batches of forms P11D between and within offices
  • Enable both the RCU and home office to quickly identify batches and their ‘status’
  • Record the allocation of batches of work to processors
  • Maintain accurate statistics of which batches are being captured, where and what work remains on hand
  • Automatically adjust the logged figure once offices confirm all forms P11D for a particular employer in a batch have been captured

ECS is used to record details of all the taxable benefits and expenses payments provided to directors and employees.

Ensure you capture the cash equivalent of all benefits provided and all expenses paid as declared on each individual P11D.

The capture of individual P11D information will allow ECS to automatically check the assessable amounts for the previous tax year, and forecast benefit information for the current and following tax years.

The benefit information is passed from ECS to NPS to allow coding and end of year reviews to be done.

ECS is also used to capture in-year benefit changes, for example, forms P46 (Car). ECS will give you an updated benefit forecast for the current year and the following year. This information is then passed to NPS for the coding review.