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P11D Errors to watch out for

By Taxwise

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HMRC have announced a number of common errors relating to P11D (benefit forms) which can cause delays and cause additional work.

  • Submitting a duplicate P11D in addition to an electronic version;
  • Using a paper form for the wrong tax year;
  • Not ticking the ‘director’ box when applicable;
  • Not including a description or abbreviation for sections A (assets transferred),
    B (payments made on behalf of employee), L (assets placed at the employee’s disposal), M (other items) or N (expenses payments made to, or on behalf of, the employee);
  • Leaving the ‘cash equivalent’ box empty where you’ve entered a figure in the corresponding ‘cost to you’ box of a section;
  • Not advising HMRC that a “Nil” P11D is due;
  • Where a benefit has been provided for business and private use, report the full gross value rather than only the private-use amount;
  • Not completing the fuel benefit box/field where applicable;
  • Incorrectly completing the ‘from’ and ‘to’ dates in the ‘Dates car was available’ boxes. E.g. If a car was available in the previous tax year, then the “from” box should not be completed. Where the car is available after the end of the tax year then the “to” box should not be completed.

Don’t forget that if errors are made on the completion of the P11Ds it can lead to a heightened risk of an Employer Compliance review.

Published April 2015