SAM70010 - Manage work: customer service: advice regarding forms P60 and P11D

References to P11D below apply equally to form P9D.

Employers must give employees who are employed at the end of the tax year their forms P60 by 31 May and details of information included on form P11D by 6 July following the end of the year to which it relates. This includes details of Fixed Profit Car Schemes (FPCS). The employer may choose the format in which the P11D information is supplied.

Where an employee has left the employment during the tax year, he or she may request P11D / FPCS details. The employer is obliged to provide them by the later of

  • 6 July

And

  • 30 days after receipt of the request from the employee (provided the request is made within 3 years of the end of the relevant tax year)

The employee is in turn obliged to enter details of pay, tax, expenses (if not covered by a dispensation) and taxable benefits from an employment on his or her SA return before submitting it to HMRC.

The SA customer / employee may advise you that he or she has not received form P60 or P11D details

  • If the employer’s deadline has not passed

    • Suggest the employee asks the employer for the form or details
    • Consider contacting the employer by telephone yourself and ask if the obligation may yet be met, if your office is responsible for the PAYE scheme

  • If the employer’s deadline has recently passed

    • Contact the employer to remind him or her of their obligations and to encourage compliance, if your office is responsible for the PAYE scheme

  • If the SA return filing date is approaching, whether 31 October for paper returns or 31 January for electronically filed returns

    • Where the P14 (or equivalent) or P11D, as appropriate, has been received by HMRC, provide details to the taxpayer in a letter
    • Where the P14 (or equivalent) or P11D, as appropriate, has not been received by HMRC, advise on best estimates based on information to hand or currently provided by the taxpayer. You should also refer the failure to your office Employer Compliance Officer, if your office is responsible for the PAYE scheme

Dispensations 

Dispensations are arrangements made between the employer and HMRC. If the customer enquires whether or not an expense met by the employer, or a benefit arising is covered by a dispensation, you should state whether or not the item is to be included on the SA return. You must not discuss detail of a dispensation. Where pressed, you should refer him or her to the employer.