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