Online Expenses and Benefits Forms

HMRC have announced that it has started to provide both employers and agents and additional method of reporting year-end benefits and expenses.  These are Web-based forms which, according to HMRC, will be most useful for small to medium-sized employers.

Initially, two forms will be available, though more will be available as they are developed:

No Return of Class 1A NICs

This will allow an employer and agent to report that there are no P11Ds or Class 1A NICs due for the tax year.

Notification of Payrolled Benefits

This will allow an employer and agent to report in advance that all expenses and benefits have been fully processed through the payroll for the tax year (i.e. payrolled for tax purposes).  Note that this does not mean that the employer will not have to send P11Ds, merely provide HMRC with advance notification.

Comment

HMRC points out that the online forms provide an alternative and additional choice for employers and agents.  However, the current methods of submitting via payroll software and the Government Gateway are still available.  They do point out that the functionality to report P11D, P9D and P11D(b) information will not be available via HMRC’s Basic PAYE Tools from 2012/13 onwards.

Further Information

• HMRC – Employer No Return of Class 1A NICs
• HMRC  – Agent No Return of Class 1A NICs
• HMRC – Employer Notification of Payrolled Benefits
• HMRC – Agent Notification of Payrolled Benefits