Expenses and Benefits Returns – New quality standard for form P11DMonday, April 20th, 2009
HMRC already has internal quality standard checks for the P35 Employer Annual Return (http://www.hmrc.gov.uk/manuals/pommanual/paye40050.htm) and has now announced that a similar quality standard is being introduced for the P11D Benefits and Expenses Return.
Initially, HMRC has asked that all paper P11D forms submitted should show:
- employer reference
- employee’s name
- employee’s National Insurance number
- employee’s date of birth and gender, if the NI number is not shown.
In addition, the form should also show, as relevant:
- list price of any car provided
- Section F Cars and Car Fuel – if box 10 (cash equivalent of car fuel benefit) is completed there must also be an entry in box 9 (cash equivalent of car)
- Section H Interest-free and low interest loans – if the loan details are entered, there must also be an entry in box 15 (cash equivalent of loan).
If P11D information is sent to HMRC in list form, all benefits for each employee must be provided on one list. The list should have the employer’s name and reference and should also:
- show the employee’s name, National Insurance number, date of birth and gender
- show the full range of benefits, including the benefit code numbers as shown on form P11D
- contain all the information for an employee on one page – sending separate pages for each benefit is not acceptable
- be easy to read and in font size not smaller than Arial 11.
HMRC introduces a quality standard for form P11D
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