2022/2023 P11d Forms Must be Submitted Online

The deadline for filing P11d forms to report benefits in kind in respect of directors and employees for 2022/2023 is 6 July 2023.  Note, however, that the original and any amended forms must now be submitted online and paper forms will be rejected by HMRC.

Forms P11d and P11d(b) returns must be submitted online through one of the following:

• PAYE Online for Employers
• PAYE Online for Agents
• payroll software that is recognised by HMRC

For employers or agents who need to submit up to 500 P11d and P11d(b) returns, the free HMRC PAYE online services can be used. Third party software is required for more than 500 forms.

Remember that ‘Trivial’ benefits in kind provided to employees and directors do not need to be reported on P11d forms.  ‘Trivial’ benefits are those that:

• cost the employer £50 or less to provide;
• are not cash or a cash voucher;
• are not a reward for work or performance; and
• the employee is not contractually entitled to

https://jsca.co.uk/what-is-a-p11d/

https://jsca.co.uk/trivial-benefits/

The information in this blog provides only an overview of HMRC guidance and legislation in force at the date of publication and no action should be taken without consulting the detailed HMRC guidance and legislation or seeking professional advice.  Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this blog can be accepted by the firm.

Photo by Markus Winkler on Unsplash