HMRC PAYE Update 67

P11D & P11D(b)

Please submit your 2010-11 forms P11D, P11D(b) and P9D as soon as they are ready. They are due by 6 July and if you miss the deadline you may receive a penalty.

Please check your form meets our quality standards as will reject P11Ds that do not. If your form is rejected this means:

• for online submissions you’ll need to correct any problems before being able to file successfully.
• for paper forms we’ll return the form to you and you’ll need to correct it and re-send it.

Our early indications from this year’s processing are that forms are being rejected for the following common reasons –

1. P11D - Section F Cars and Fuel Boxes 9 & 10: only completing one of the boxes when both should be completed.
2. P11D - Benefit code numbers not shown i.e. A, B, C, etc on substitute P11D forms and lists
3. P11D(b) – not signed. When a paper P11D(b) is submitted it must be signed; for example an agent’s stamp and initials are not accepted as a signature.

Reducing errors on P11Ds

To help ensure your form is accepted first time HM Revenue & Customs (HMRC) has produced a number of toolkits to provide guidance on areas of error that we frequently see in returns.
There is a toolkit aimed at helping and supporting agents and advisers who complete forms P11D on behalf of their clients. It may also be helpful to employers or anyone completing P11Ds.
You can find the toolkit here Expenses and Benefits from Employment