It can sometimes take time to gather all the information to complete your P11D returns so don’t leave it to the last minute. Here is a reminder of the filing/payment deadlines.
| What you need to do | Deadline |
| Submit your P11D forms online to HMRC | 6 July following the end of the tax year |
| Give your employees a copy of the information on your forms | 6 July |
| Tell HMRC the total amount of Class 1A National Insurance you owe on form P11D(b) | 6 July |
| Pay any Class 1A National Insurance owed on expenses or benefits | Must reach HMRC by 22 July (19 July if you pay by cheque) |
| Pay any PAYE tax or Class 1 National Insurance owed on expenses or benefits | Pay monthly through payroll |
You’ll get a penalty of £100 per 50 employees for each month or part month your P11D(b) is late. You’ll also be charged penalties and interest if you’re late paying HMRC.
