HMRC assistance on P11Ds for 2019-20

03 July 2020

HMRC has recorded a webinar to help support employers through the current uncertain times, which is aimed to assist with payroll duties, with specific focus on the completion of the annual expenses and benefits form P11D.

The webinar discusses which employees require a P11D , along with an overview of the P11D and when it needs to be submitted. There is also information relating to taxable expenses and benefits, National Insurance (NI) contributions and the process behind correcting a P11D.

The deadline for submitting P11D forms online to HMRC, and for notifying HMRC of the total amount of Class 1A National Insurance due on form P11D(b) for tax year 2019-20, is 6 July 2020. Employers must also provide employees with a copy of the information held on the forms by the same date.

Any Class 1A National Insurance owed on expenses or benefits must reach HMRC by 22 July 2020, or 19 July 2020, if payment is being made by cheque.

The deadlines remain unchanged in spite of the outbreak of coronavirus, however, in the guidance ‘Disagree with a tax decision’, it states:

“HMRC will consider coronavirus as a reasonable excuse for missing some tax obligations (such as payments or filing dates). Explain how you were affected by coronavirus in your appeal. You must still make the return or payment as soon as you can.”


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