Source: HMRC
For those employers who do not yet payroll, the deadline for reporting P11D(b) Class 1A National Insurance contributions, P11D expenses, and benefits in kind provided in the 2024 to 2025 tax year, is 6 July 2025.
Your P11Ds and P11D(b) must be filed online and at the same time.
Late submission may result in a penalty.
All P11D and P11D(b) forms must be filed online. We recommend you file using one of the following methods:
HMRC’s PAYE Online service is free and will allow submissions of up to 500 employees. All P11D forms and the accompanying P11D(b) form must be submitted online at the same time. The online service does not have a test facility. Recorded webinars on reporting expenses and benefits are available.
If you make a mistake and need to submit an amendment
HMRC no longer accepts any paper amendments. If you make a mistake and need to correct an error use the relevant online correction form.
If you make a mistake or send in your form late, your employees could pay the wrong amount of tax and you could end up with a penalty.
P11D(b)
You need to submit a P11D(b) form if:
· you have submitted any P11D forms
· you have paid any employees’ expenses or benefits through your payroll
· HMRC has asked you to file a P11D(b) form, by sending you a notification to do so
Your P11D(b) form tells HMRC how much employers’ Class 1A National Insurance contributions you need to pay on all the expenses and benefits you have provided to your employees through your payroll, as well as any you have reported to HMRC on a P11D form.
Nothing to declare
If HMRC has asked you to submit a P11D(b) form and you have nothing to declare, you can tell us you do not owe any employers’ Class 1A National Insurance contributions by completing a no return of Class 1A National Insurance contributions form. Only use this declaration if HMRC has asked you to submit a P11D(b) and you have nothing to declare.
Paying your Class 1A National Insurance contributions
There is a specific reference number you need to include when you make your Class 1A National Insurance contributions payment. For the 2024 to 2025 tax year this is your normal Accounts Office reference plus the numbers 2513 at the end. Do not leave a space between any of the numbers.
This is an example of the correct format — 123PA001234562513.
If you are paying at a bank or sending a cheque, you must use the correct payment slip, which is pre-printed with the reference in the correct format. If you do not use the right payment slip, or if you use an incorrect reference, we will not know you have paid your Class 1A charge and may send payment reminders and default notices until your payment is allocated correctly.
Further information on how to pay employers Class 1 A National Insurance is available.
For those employers payrolling benefits in kind
If you are payrolling benefits in kind, you may still have a Class 1A National Insurance contributions liability and will still need to submit a P11D(b) form to tell us how much employer Class 1A National Insurance contributions you owe. You will also need to submit online P11D forms to show any benefits you paid that you did not payroll. Further information on payrolling your employees benefits and expenses is available. You can payroll all benefits and expenses except:
· employer provided living accommodation
· interest free and low interest (beneficial) loan
.