Questions and Answers
No P11D due
I have previously had to report benefits and expenses to HMRC on form P11D. This year, I indicated on my final RTI submission for the tax year that I would be submitting them as normal- but I have now realised there’s nothing to report. Can I ignore the P11D(b) that HMRC has sent me?
No. If HMRC has issued you with a P11D(b) form, you will have to tell them that no P11Ds are due and therefore not to expect any Class 1A contributions either.
Otherwise, they will assume that the P11Ds are late once the deadline of 6th July has passed and will consequently issue with late filing penalties.
To advise HMRC that no P11Ds are due, there are two options:
- Complete the P11D(b) you’ve received and tick the option ‘No expenses payments or benefits of the type to be returned on forms P11D have been or will be provided for the year ended 5th April 2017. For this reason, no forms P11D are attached’ or
- Use the online form entitled ‘PAYE - no return of Class 1A National Insurance contributions’
Whichever option you go for, make sure you inform HMRC by the normal deadline of 6th July. If you’re using the paper form, make sure you’ve allowed for postal delays.
Date published 3 Jun 2016
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