UK Employers: Reporting Benefits & Expenses

Employers with UK employees have an annual obligation to complete forms P11D in respect of each employee in receipt of taxable employment benefits or expenses.

Employers with UK employees have an annual obligation to complete forms P11D in respect of each employee in receipt of taxable employment benefits or expenses. The deadline for filing online is 6 July and Employer Class 1A National Insurance Contributions (NICs) on taxable benefits is payable by 19 July. Penalties apply for late filing or incorrect submissions, so it is important to seek assistance and meet the deadline.

A reminder of other employer annual reporting duties can be found here.

Benefits to be considered for form P11Ds include:

  • Accommodation
  • Company cars
  • Fuel and private car mileage allowance
  • Vans
  • Loans
  • Subscriptions and other personal expenses
  • Staff parties
  • Salary sacrifice and optional remuneration arrangements

A P11D must also be accompanied by an employer’s declaration.

If an individual benefit is hard to calculate or unusual, it can be included on a Pay As You Earn (PAYE) Settlement Agreement (PSA) instead.

If you would like advice on your employer obligations or for more details on the above, please contact:

Carla Graves
Director
+44 (0)20 7430 5936 / cgraves@fitzandlaw.com

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