HMRC is starting to provide employers and agents with an additional method for submitting end of year expenses and benefits forms.
Called 'Online end of year Expenses and Benefits forms' it is an HMRC produced web-based set of forms and will be most useful for small to medium sized employers when submitting their employees' expenses and benefits information online.
Two new online forms have been made available with an equivalent form for agents to use on behalf of their clients.
The two online forms are:
- 'No Return of Class 1A National Insurance contributions' - used to report that no P11Ds or P11D(b) are due
- 'Notification of payrolled benefits' - used to notify HMRC in advance that they will be sending P11Ds online that include all expenses and benefits provided to employees that have been fully payrolled
Employers can still choose to use their own payroll software to report expenses and benefits if it provides this function, or use 'PAYE Online for employers' to submit forms via the Government Gateway .
Employers who currently use HMRC's Basic PAYE Tools to run payroll will need to consider alternative methods for completing end of year forms - P11D, P9D and P11D(b) - as the tools will not provide this facility from 2012/13 onwards.
Further details about the new online expenses and benefits forms are available from the HMRC website.
