The P11D return is required to report any expenses or benefits paid to employees or directors by employers during the tax year. Any additional tax or National Insurance resulting from these expenses or benefits must then be paid to HMRC.
Please see below the deadlines for the submission and payment of the 2021/22 P11D Expenses and Benefits returns to HMRC.
• 6 July - deadline for submitting P11D(b) and P11D - and the employee must receive their copy of the P11D
• 19 July - deadline for non-electronic payment of Class 1A National Insurance
• 22 July - deadline for electronic payment of Class 1A National Insurance
HMRC will charge penalties of £100 per 50 employees for each month or part month that the P11D(b) is late.
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