If the employer has already filed the /14 P11D(b), HMRC says they Form P11D(b) is a return of the Class 1A NICs due on expenses and. Years of involvement with the P11D process have made me The current P11D form is headed “P11D expenses and benefits ”. P11D Expenses and Benefits Questionnaire - /14 already have this information, please complete the form attached to this questionnaire.


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This could mean sending a FPS every week, or even every day if you pay some casuals daily.

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The relaxation applies to employers with fewer than 50 employees who pay staff weekly, or more frequently, but who run their payroll once a month.

These employers can submit their full payment submission FPS at the time of the payroll run. In spite of this strong evidence that the reporting relaxation is needed, HMRC has insisted that all employers will be required to make RTI reports on or before each payment day from 6 April Ask us for advice before paying p11d form 2013 14 tax demanded!

Machine Games Duty top If you run a pub or other establishment which contains gaming machines, you should have already registered to pay machine games duty MGDwhich replaced the p11d form 2013 14 machine licence duty AMLD from 1 February The quarters you have to report for are shown on the back of your MGD registration document.

TaxSource Total

However, many small businesses had difficulties with the MGD online reporting system. Therefore the business may not have submitted the first MGD return and payment on time. In a rare display of compassion p11d form 2013 14 Taxman has decided not to collect any penalties due for the late submission of the first MDG return.


Company cars, Beneficial loans etc. It is also possible for the employer to inform HMRC online of replacement cars and this would be good practice to ensure that fluctuations in the company car tax charge are dealt with in a timely manner.

End of Year Expenses and Benefits forms

However, there is still a requirement to report these amounts on the P11D if they are paid by the employer. The employee then claims a deduction for the amount included.

This has the effect of cancelling out the charge imposed by the P11D. This rather unwieldy process can be circumvented by applying for a dispensation.

PAYE draft forms: P11D and P9D (2013 to 2014)

The purpose of a dispensation is to reach agreement between the employer and HMRC p11d form 2013 14 payments of expenses and benefits for which the employee would be able to claim a tax deduction i.

We would therefore hope that HMRC will apply some common sense and latitude here. Correcting calculation mistakes made: Similarly HMRC accepts the occasional recalculation will be necessary e. The same might apply if a company car fuel benefit applied which had not been recognised and payrolled e.

The new Regulations do confirm that the employer should include the cash equivalent of the benefits within p11d form 2013 14 P60 year end figure.


The timescale is the same as for forms P60 i.