Reporting expenses and benefits from 6 April 2023

As the new tax year approaches, we highlight some important employer developments and changes to legislation relating to online P11D submissions.

Reporting expenses and benefits for the tax year ending 5 April 2023

For existing employers who already submit the original P11D and P11D(b) returns online, there is no change. For those remaining employers who have submitted paper returns in previous years, from 6 April 2023, they will need to submit their original P11D and P11D(b) returns online.

HMRC is changing legislation to mandate the submission of original P11D and P11D(b) returns online through payroll software that is recognised by HMRC.

HMRC will no longer accept paper P11D and P11D(b) forms.  This includes lists.

Paper P11D and P11D(b) (original or amendment) forms submitted from 6 April 2023

If an employer submits a paper P11D or P11D(b) (original or amendment) from 6 April 2023 the form will be rejected on the basis that it has not been submitted to HMRC in the prescribed manner. The employer or agent will be notified of the rejection and sign-posted to the correct process.

Please talk to our tax experts at js.tax@jsllp.co.uk about any of these changes to legislation and submitting your returns, we will be delighted to assist!