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Online submissions therefore have the added advantage of minimising the chance of any potential liabilities for submitting incorrect returns when compared with paper submissions because of this validation.

HMRC are actively trying to encourage employers to register online and payroll all paid benefits/non-exempt expenses for the tax year 2018-19, as this removes the need for P11D forms.

The P11D(b) is the form used to submit your individual P11Ds to HMRC.

You’ll also be charged penalties and interest if you’re late paying HMRC the employers’ Class 1A NIC due 19 July 2016 (22 July if you pay electronically).

It will become mandatory if HMRC’s attempts to introduce payrolling of benefits are unsuccessful.

HMRC is urging taxpayers to ensure that forms are correct on first submission as errors are not always quick and easy to rectify.

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