As reported in our March edition of Employer Focus, HMRC will no longer accept any paper amendments to previously submitted forms P11D and P11D(b). 

To correct an error and make an amendment, employers should use the new online facility to fill in and submit a replacement P11D online or fill in and submit a replacement P11D(b) online. 

Whilst in theory this should simplify the process of amending these forms, because what is being submitted is effectively a replacement of the previous (incorrect) form, it is important that employers include all benefits and expenses for the tax year on the amended P11D - not just the ones they want to change. Employers will also need to remember to submit an updated P11D(b) where amendments alter the amount of Class 1A National Insurance Contributions payable. 

HMRC have provided examples of how to make amendments to forms P11D and P11D(b) on their website. 

Finally, employers should bear in mind that if amendments are required due to careless or deliberate action, then a penalty may be charged if not enough tax has been paid or reliefs have been over-claimed. 

 

This article reflects the position at the date of publication (13 April 2023). If you are reading this at a later date you are advised to check that that position has not changed in the time since. 

We regularly publish articles on a range of tax and wider topical issues which affect employers. If you wish to subscribe to our monthly Employer Focus e-newsletter, please contact us.