P11Ds 2019

P11Ds 2019

P11D Deadline 6 July 2019


Employer P11D, P11D(b) and P9D deadline

HMRC P11D forms are designed to report benefits in kind. These are items or services which you may receive from your company in addition to your wage or salary.

Common benefits include:

  • A company car
  • Private health insurance
  • Personal tax return fees paid for by the company
  • Interest free loans from the company to an employee
  • Travel and hotel accommodation (HMRC require travel to be reported even though it’s not taxable)
  • Company Credit Cards
  • Any calls used for business on you home phone and mobile which you have been reimbursed for

The annual P11D form allows you to report these perks to HMRC. As benefits in kind effectively increase your salary, there may be National Insurance contributions to be paid on them (although it’s important to note these contributions will be paid by the company, not the individual).

The deadline for submitting the 2018-19 forms P11D, P11D(b) and P9D is 6 July 2019. P11D forms are used to provide information to HMRC on certain benefits and expenses that employees and directors receive during the tax year such as company cars and private medical insurance.

Where no benefits have been provided and a form P11D(b) or P11D(b) reminder is received, employers can either submit a ‘nil’ return or complete the ‘2018 to 2019 Employer – No return of Class 1A’ form. A ‘no return to make’ form is available online. Employers are also required to provide, for each employee for whom a form P11D is due, a statement of the information shown on the employee’s form. The statement should also be provided by 6 July 2019.

The deadline for payment of Class 1A NICs for 2018/19 is 19 July, or 22 July, if paid electronically, unless you have ceased trading.

If you’d like to know how we can help you with this, or with anything else, feel free to phone 01942 734455 or email me at pb@hca.org.uk

Paul has been engaged in the accounting profession since 1988 after leaving the University of Manchester with a BSc (Hons) in Computer Science & Accounting. He qualified with Price Waterhouse Coopers in 1991. After a successful period in industry and a spell working in a local firm of Chartered Accountants, Paul decided to go it alone and established Haywards in 1994. In his spare time, Paul enjoys going to the gym, running, learning guitar and tormenting his Jack Russell, Arnie. Along with his daughter, Paul is also a keen, but distressed, Wigan Athletic fan.