In theory all expenses paid to employees also need to be reported on the forms P11D. To avoid being taxed on those expense payments as income, the employee (or you on their behalf) has to make a claim for the amount paid to be treated as a valid tax deduction using a form P28 or P810, or by letter. This paper-chase can be avoided by applying for a dispensation from HMRC. We can help you with that.
Even if a dispensation is in place, any benefits provided such as; cars, fuel or health cover must be reported on the form P11D. Also class 1A NI must be paid by the employer at the rate of 13.8% on the value of the benefits provided, and reported on form P11D(b).
All of these forms can now be submitted online using an online service on the HMRC website. If you previously used the HMRC software: PAYE Basic Tools to submit forms P11D you now need to use this new online method, as PAYE Basic Tools does not include the P11D forms for 2012/13 or later years.
If you want to submit paper forms P11D and P9D you need to send them to:
HMRC (NIC&EO) Room BP2101
Lindisfarne House
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ
If you would like any further information, please do not hesitate to contact Southside Accountants Wimbledon & London.