Amendment G-forms available for P11D forms

12 April 2023

HM Revenue and Customs (HMRC) has developed the G-form amendments solution to replace the print/post versions used in previous years, when reporting changes on P11D and P11D(b) returns.

P11D and P11D(b) returns are now mandated to be reported online, however there is no specific timeline to prepare for and submit an amendment. HMRC has recognised that circumstances may arise where a small volume of amendments will need to be made, therefore the URL links to the amendment G-forms are now available on the P11D/P11D(b) GOV.UK pages. After first validating credentials via the Government Gateway the links will direct the employer or agent to the relevant G-form. However, if the employer or agent incorrectly accesses the online services, a link is available which will direct the user to the G-forms platform. HMRC has also built in validation to provide users with the option to remain within the logged in journey, rather than having to log into Government Gateway again.

As per the current print/post version, the G-forms should be completed and submitted electronically on an individual employee basis. There is no provision to submit bulk G-form returns. 

If during the G-form input process the employer is logged out unexpectedly, or needs to log out urgently, part way through completing a form, the employer will be provided with a link to sign back in. Once signed back in, users are given the choice to continue completing the form from where they left off or start again.

HMRC will further design the G-forms to capture any amendments/deletions to the original submission or new additions. This will assist in the employer not having to complete the full P11D or P11D(b) return again.

HMRC has said:

‘‘Online services have been available for employers to submit online original P11D and P11D(b) returns for around 10 years.

Amended P11D and P11D(b) forms are submitted by a relatively small group of employers using the paper print/post form. There is no parallel HMRC PAYE Online service journey built within HMRC or commercial software to submit amended forms online.

The change also supports HMRC’s drive to create a more efficient organisation, enabling us to move current resource away from manually processing these paper submissions and amendments each year, onto more priority customer facing tasks.”

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