The last date for submitting forms P11D, P9D and P11D for the 2005/06 tax year is nearly upon us, these forms need to be submitted to HMRC by 6 July 2006, and copies of the P11D and P9D forms given to the employees by the same date. These should cover all expenses and benefits paid to employees which are not covered by a dispensation or PAYE settlement agreement.
P11D’s and P9D’s can be submitted on paper, by magnetic media or electronically (via the Internet or EDI) to HMRC. If your payroll software does not support an electronic method of submitting these forms then you can still submit them online by using the HMRC PAYE for Employers online service, although this method is best suited for employers with fewer than 50 employees.
Any Class1A NICs due must be paid to HMRC by 19 July if the payment is sent by post or cash, or 21 July if paying electronically (as the 22 July falls on a weekend).
Pip Trowles
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