A form P11D must be submitted to the PAYE tax office (by 6 July after the end of the tax year to which it relates) for every director and for every employee paid at the rate of £8,500 p.a. or more in receipt of benefits/expenses (the Income Tax (Pay As You Earn) Regulations 2003, reg. 85). A copy must be provided to the employee by the same date (reg. 94(1)).
It should be noted that form P11D is required even if it is a nil return, and the form must include all expenses payments made which are not the subject of a dispensation, even though the individual’s claim for a deduction may mean that no tax liability results from the payment.
However, no P11D is required for employees who receive no benefits or expenses, as the declaration on the accompanying form P11D(b) states that all forms required have been submitted.
The authority for requiring the employer to make returns on form P9D is also reg. 85. The form applies to all employees not covered by the form P11D who have been in receipt of expenses payments or benefits.