Reporting Expenses and Benefits for the Tax Year Ending 5 April 2023
Posted on 24th March 2023 by Joanne Stoneman
For existing employers who already submit the original P11D and P11D(b) returns online, there is no change.
Reporting expenses and benefits for the tax year ending 5 April 2023, no paper returns!
Original P11D and P11D(b)
For existing employers who already submit the original P11D and P11D(b) returns online, there is no change.
For those remaining employers who have submitted paper returns in previous years, from 6 April 2023, they will need to submit their original P11D and P11D(b) returns online.
HMRC is changing legislation to mandate the submission of original P11D and P11D(b) returns online through one of the following:
HMRC will no longer accept paper P11D and P11D(b) forms.
For employers who need to submit up to 500 P11D and P11D(b) returns, the free HMRC PAYE online services can be used. For anything more, 3rd party software is required.
Paper P11D and P11D(b) (original or amendment) forms submitted from 6 April 2023
If an employer submits a paper P11D or P11D(b) (original or amendment) from 6 April 2023 the form will be rejected on the basis that it has not been submitted to HMRC in the prescribed manner.