SAM70010 - Manage work: customer service: advice regarding forms P60 and P11D
Employers must give employees who are employed at the end of the tax year their forms P60 by 31 May and details of information included on form P11D by 6 July following the end of the year to which it relates.
Employees still employed at the end of the tax year must receive:
- Their P60 by 31 May.
- Details of any information reported on a P11D, by 6 July following the end of the relevant tax year.
Employers must provide these by the later of:
- 6 July, or
- 30 days after receiving the request, provided the request is made within three years of the end of the relevant tax year.
Employees who left during the tax year can request their P11D details.
Employee Responsibilities
• Employees must include details of employment income, tax paid, expenses (where not covered by a dispensation) and taxable benefits on their Self Assessment return before submitting it to HMRC.
If a customer has not received their P60 or P11D details
• Advise the customer to contact their employer.
If the Self Assessment filing deadline is approaching:
Where HMRC has received the relevant P14 (or equivalent) or P11D information, provide the available details to the customer, see Disclosure Matrix Disclosure Matrix - Step 5
Where HMRC has not received the information, advise the customer to use the best estimates available based on the information they hold.
Dispensations
Dispensations are arrangements made between the employer and HMRC. If the customer enquires whether or not an expense met by the employer, or a benefit arising is covered by a dispensation, you should state whether or not the item is to be included on the SA return. You must not discuss detail of a dispensation. Where pressed, you should refer them to their employer.