Payroll Legislation

What Are the Rules for Reporting Expenses and Benefits?

Legislation

What Are the Rules for Reporting Expenses and Benefits?

Due Date

6 April 2021

Summary

From 6 April 2021, you must tell HMRC about any expenses and benefits your employees received during 2020 to 2021. You should now use commercial payroll software, HMRC’s PAYE Online service or HMRC’s Online end of year expenses and benefits service to submit your P11D and P11D(b) online.

If you registered to payroll your benefits for the 2020 to 2021 year, you still need to submit a P11D(b) to tell HMRC about the Employer Class 1A National Insurance contributions due. You only need to submit a P11D for any benefits you did not payroll.

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