Common P11D errors
Employees pay tax on benefits provided as shown on the P11D, either via a PAYE coding notice adjustment or through the self assessment system. In addition, the employer has to pay Class 1A national insurance contributions at 13.8% on the provision of most benefits. The calculation of this liability is detailed on the P11D(b) form.
Submitting duplicate P11D information on paper where P11D information has already been filed online to ensure 'HMRC have received it'. This causes processing problems
Using a paper form that relates to the wrong tax year - check the top right hand corner of the first page
Not ticking the 'director' box if the employee is a director
Not including some form of description or abbreviation, where amounts are included in sections A, B, L, M or N of the form
Leaving the 'cash equivalent' box empty where you've entered a figure in the corresponding 'cost to you' box of a section
Sending P11Ds when you've also ticked the box in Part 5 of form P35 (in your Employer Annual Return) to indicate that P11Ds are not due
Where a benefit has been provided for mixed business and private use, entering only the value of the private-use portion - you must report the full gross value of the benefit. Not completing the fuel benefit where this applies. This means an amended P11D has to be sent in
Completing the 'from' and 'to' dates incorrectly in the 'Dates car was available' boxes by showing the whole tax year. For example entering 06/04/2011 to 05/04/2012 to indicate the car was available throughout that year. If the car had been available in the previous tax year, the 'from' box should not be completed and if the car is to be available in the next tax year, the 'to' box should not be completed."
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The forms P11D, and where appropriate P9D, which report benefits and expenses for both employees and directors for the year ended 5 April 2012, are due for submission to HMRC by 6 July 2012. P11d deadline looming
The forms P11D, and where appropriate P9D, which report employees and directors benefits and expenses for the year ended 5 April 2012, are due for submission to HMRC by 6 July 2012.
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Changes in the emissions bandings and tighter thresholds will increase the tax cost of a company car even if the company car driver does nothing New HMRC penalties for failing to file payroll forms online
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The National Minimum Wage (NMW) hourly rate increases at 1 October 2011 PAYE remittance booklet problems
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New guidance for scale rates for subsistence payments issued by HMRC Additional Maternity and Paternity Pay and Leave
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A revised application 9CA8421) for an E101 form for employees working in more than one country in the European Economic Area is now on the centre for Non-residents’ section of the Revenue & Customs website. PAYE Payment Enquiries
The Shipley and Cumbernauld phone numbers for PAYE payments enquiries have been replaced by a single number Delay in issuing 2006/07 e-filing incentive cheques
Delay in issuing 2006/07 e-filing incentive cheques BACS payments
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