PAYE57901 | P11D processing: reminders for outstanding forms P11D: introduction

Employers are required to complete a form P11D for any director, or employee that they provided benefits in kind to within the tax year.

From 6 April 2023 employers were mandated to file their P11D returns online by 6 July each year.

Where forms P11D are not received by the due date,the employer will receive a Penalty warning letter.

Penalty warning letters will not be issued in the following circumstances

• Permanent or temporary inhibition signal is set

• A P11D(b) has been received

• A P11D is not due

• Employer date commenced is CY or later

• Employer cessation date is CY-2 or earlier

• Employer is insolvent

• Employer is RLS

• Employer is deceased

• Employer is dormant

• Employer is cessation type 1, 2, 3 or 5

• Employer is cancelled one year only (COYO)

• Scheme Type 14 - Norwegian Protocol