P11Ds and P11D(b)s to be submitted online only

Starting from 6th April 2023, employers (except for the digitally excluded) will be required to submit and amend forms P11D and P11D(b) online only. Paper original and amendment forms P11D and P11D(b) will be rejected.

The P11D form is used by employers to make an annual report of taxable expenses or benefits provided to employees, where the amounts were not payrolled.

From 6th April 2023, forms P11D and P11D(b) must be submitted online only through HMRC's PAYE online service for entities with up to 500 employees or through commercial software.

HMRC has also legislated to mandate the electronic submission of amended P11D and P11D(b) returns from 6th April 2023 through one of the following methods:

• PAYE online for employers
• PAYE online for agents
• Payroll software that is recognised by HMRC

Paper P11D and P11D(b) (original or amendment) forms submitted from 6th April 2023 will be rejected, and employers or agents will be signposted to the correct process.

No penalty will be imposed for failing to comply with the new requirement to use an approved method of electronic communication.

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