In the last two Employer Bulletins, HMRC made reference to the new online form for submitting a ‘PAYE - no return of Class 1A National Insurance contributions due for 2014-15’- see excerpt below.
This online form is now available on GOV.UK through the following link under ‘Reporting and Paying/completing a declaration’ - Expenses and benefits for employers .
Excerpt from Employer Bulletin: Issue 53 :
Reporting benefits provided
The removal of the checklist does not affect an employer’s obligation to report on time:
all expenses and benefits provided on forms P11D and P9D the amount of Class 1A National Insurance due on all the expenses and benefits provided on form P11D(b).
Where no benefits have been paid from 6 April 2014 to 5 April 2015 and a form P11D(b) or P11D(b) reminder is received, employers can either:
submit a ‘nil’ return complete the ‘2014-15 Employer – No return of Class 1A’ form.
to advise us that they have no P11D to submit and no Class 1A return to make.
The online ‘no return to make’ form will be available from 6 April 2015.
The deadline for submitting returns of Expenses and Benefits forms [P11D, P9D and P11D(b)] is 6 July 2015.
End of year expenses and benefits 27 May 2015
Box B on the P11D has a change to the 90 day rule in regards to recouping tax on notional payments.
PAYE: end of year expenses and benefits (P11D guide)
HMRC has also reported that the online expenses and benefit forms - how to change settings in Adobe Reader document has been added to the GOV.UK guidance page.
PAYE: end-of-year expenses and benefits (online form)
Amendments to 2014-15 P11D and P11D guide 1 June 2015
HMRC’s Software Developers Support Team has provided details on the recent amendments to the 2014-15 P11D and P11D Guide.
HMRC has recently made the following amendments to the P11D form (box B) and P11D Guide (B, page 2), following changes in legislation governing Section 222, to read:
P11D
From:
"Tax on notional payments not borne by employee within 90 days of receipt of each notional payment"
To:
"Tax on notional payments not borne by employee within 90 days of the end of the tax year"
P11D guide
From:
CIPP Policy News Journal
25/04/2016, Page 139 of 453
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