HMRC releases P11D guidance to clarify OpRA rules

HMRC has issued basic guidance on how to complete 2017-18 forms P11D returns for PAYE internet submissions, expenses and benefits, and stressed compliance with 2017 rule change to salary sacrifice arrangements.

The at-a-glance guide supplements detailed compliance information available in HMRC’s 480 expenses and benefits guide.

P11D and P11D(b) forms for 2017-18 can be completed online using PAYE online for employers’ service or online via the end of year expenses and benefits forms

There is no legal requirement to submit P11Ds for payrolled expenses and benefits.