Home - Payroll News
- Recent HR News
- FREE Newsletter
- Payroll and HR FAQs
- Payroll Forum
- Payroll Calendars
- Payroll Tools
- Monthly Brain Teaser
- The Authors
- About Us
- Contact us
P11D(b)
P11D Posting Address
The processing of paper forms P11D and P11D(b) has now been centralised and will be dealt with throughout the year by the National Insurance Contributions and Employer Office (NIC&EO) in Longbenton. NIC&EO will process paper forms P11D and P11D(b) for the 2012-13 and earlier tax years, as well as amendments to forms P11D and P11D(b) [...]
Pilot Employers and the P11D(b)
The same May 2013 Pilot Employer Supplementary Update contained a reminder that the P11D(b) and the payslips used for declaring Class 1A National Insurance Contributions on P11D benefits will be delayed. These forms will be dispatched around 02 July 2013, meaning that employers using this form are liable to miss the 06 July filing [...]
Forms P11D(b) and Payslips – RTI Pilot Employers
HMRC have advised that employers who were part of the RTI Pilot in 2012/13 will experience a delay in receiving their P11D(b) and payslip. This is necessary for the recording the Class 1A NICs by 06 July 2013. These forms will be dispatched around 02 July 2013, meaning that employers using this form are liable [...]
P11Ds on CD
In May 2011, HMRC began a trial which allowed employers to file P11D information by CD in the form of a spreadsheet, where benefits had been processed through the payroll for PAYE (‘payrolled benefits’). In an E-Mailed communication to software developers, HMRC advised that they had evaluated results of this trial and found that there [...]
Extra Statutory Concessions to Go
R v HM Commissioners of Inland Revenue ex p Wilkinson was a House of Lords decision in 2005 that has become known as ‘the Wilkinson case’. In short, the case concerned the powers that HMRC have in establishing Extra-Statutory Concessions (ESCs). ESCs have been around for many decades and are described by HMRC as ‘a [...]
P11D Penalty Notices
In their latest update, HMRC have advised that, from last week, P11D(b) Penalty Notices have started to be issued – this is the form on which an employer makes their annual Class 1A Return. The penalty is for tax year 2010/11, where P11D(b) Returns were due by 06 July 2011. The penalty is £100.00 per 50 [...]
