Audit and Assurance
  • 01 Jun 2016
  • jane.potter

Employee benefits and expenses need to be reported for the 2015-16 tax year on forms P11D or P9D, by 6 July 2016. A P11D(b) must be submitted to report the Class 1A NIC due on the benefits provided.

If there is no Class 1A NIC to pay and you have received a form P11D(b), you should return that form completed as ‘nil’. You can also tell HMRC no P11Ds are due using a structured online email form or we can do this for you. Alternatively, you make the ‘no P11Ds’ declaration using the HMRC PAYE online service.

If you use the free Basic PAYE tools software you will have to use one of the above methods to inform HMRC as there the box that said ‘no P11Ds due’ has been removed.

Where Class 1A NIC is due it must be paid by 22 July 2016, or by 19 July if you pay by cheque.

When making an electronic payment for Class 1A NIC the 13 character accounts office reference should be used with ‘1613’ tagged on the end. The ’13’ tells HMRC that this is a payment for Class 1A NIC.

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