HMRC also advises that the reporting of benefits in kind is not currently included within the scope of the Real Time Information (RTI) system, which HMRC will pilot from April 2012. Where an employer already has an agreement with their tax office around payrolling benefits RTI will require details of the amounts of benefits payrolled to be reported within the RTI submission. Nonetheless, employers reporting under RTI will still be required to submit forms P9D, P11D and P11D(b) at the end of the year for all of their employees whether or not any benefits were included in their payroll.
SIGNATURES ON FORMS P11D(b)
10 August 2011 As you know Karen Thomson Co-Chairs the Employment Consultation Forum (ECF) with David Ellis from HMRC. The response below demonstrates how HMRC consultation forums, and in particular the ECF prove to be a fantastic opportunity for the CIPP and others to highlight issues and more importantly demonstrates the will by HMRC to consider requests for change. The main point is that if you submit your P11D(b) online of course no actual signature is required, so we welcome HMRC’s decision to review the paper process. Remember if you have an issue/concern/suggestion please do email the policy team as we sit on many consultation forums whereby your feedback can be submitted. A number of the members of ECF have raised concerns in the past few weeks about signatures on form P11db. HMRC have spoken to their colleagues and have provided the CIPP Policy team with following response. “A number of instances have been queried recently where the P11D(b) has been returned with a statement that it is an incorrect signature. These rejections are occurring due to a more rigid adherence to the rules following the centralisation of the processing of the forms into one place. Our guidance is that where a paper submission is made that the P11D(b) is signed by the employer, we do not accept forms where the signature is simply an agents stamp or a copy. The fact that all forms are being processed in one place has allowed us to treat employers equally and apply the rules correctly. In the past local practices were occurring that meant not everyone was being treated the same. We will however review our guidelines in light of the number of queries received. We will consider whether it is possible to make it an acceptable practice for the 2011/12 filed forms. Guidance will be provided when a decision has been made.’ Where a customer has received a rejection letter they should contact the number provided on the letter to discuss any issues they may have, that way we can maintain continuity of response. We would like to thank those of you who raised the issue and we are pleased that we will be reviewing the guidance for next year. We will make sure you know the result of our review.”
WITHDRAWAL OF EXTRA STATUTORY CONCESSION FILING EXTENSION FOR FORM P11D(b)
11 December 2011
CIPP Policy News Journal
09/10/2012, Page 81 of 234
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