Reminder: No more paper P11D forms from 6 April 2023

15 March 2023

It was mentioned in HM Revenue and Customs (HMRC’s) February employer bulletin, but it’d definitely worth repeating; you will no longer be able to submit P11D forms in paper format from 6 April 2023.

This means that any P11D or P11D(b) for the 2022/23 tax year will need to be submitted online through HMRC’s PAYE online service or commercial payroll software. The PAYE online service can be used if you have up to 500 P11D and P11D(b) returns to complete.

Paper forms sent to HMRC on or after 6 April 2023 will be rejected as they will not be in the prescribed format. HMRC will advise the correct method to provide them, however this will inevitably lead to delays.

In addition, paper amendments will no longer be accepted. HMRC has advised that more information on an online submission link for amended P11D and P11D(b) forms will be available in April.

If you are not signed up for payrolling benefits, you have until 5 April 2023 to do so. This is especially important as new informal payrolling arrangements will no longer be accepted from 6 April 2023. Informal agreements already in place will still be accepted, but a formal agreement should be arranged as soon as possible. More information regarding payrolling benefits can be found on GOV.UK.

If you, or a client, is still relying on the paper P11D process, make steps to ensure compliance with the change of process as soon as possible.

*Paper P11D’s provided to employees will still be allowable, this only relates to the HMRC submissions.*

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