Paper submission of P11Ds and P11D(b)s will no longer be accepted by HMRC. This includes all benefits and expenses due to be reported for the 2022/23 tax year.

Benefits and expenses will need to be submitted online through HMRC’s PAYE online service or via commercial payroll software. The PAYE online service can be used if you have up to 500 P11D and P11D(b) returns to complete.

Paper forms sent to HMRC on or after 6 April 2023 will be rejected as they will not be in the prescribed format. HMRC will advise the correct method to provide them, however this will inevitably lead to delays.