Expenses, benefits, and employment related securities deadline is today, 6 July

Jul 06, 2020

Today, Monday 6 July 2020, is the deadline for submitting all 2019/20 P11D(b) and P11D forms and the employee must receive their copy of the P11D. It is also the deadline for online reporting of 2019/20 annual returns in respect of employment related securities. 

Later this month the deadlines are as follows for payment of class 1A National Insurance (NIC):- 

  • 19 July 2020 - deadline for non-electronic payment of Class 1A NIC for 2019/20; and 

  • 22 July 2020 - deadline for electronic payment of Class 1A NIC for 2019/20. 

The June 2020 Employer Bulletin advises that “2013” (with no gaps between the characters) should be added to the end of the 13 character PAYE accounts office reference number when making Class 1A NIC payments. According to the Bulletin, this will help ensure HMRC correctly allocates Class 1A NIC payments made by employers.  

The “20” denotes to HMRC that the payment is for the tax year ended 2019/20; the “13” lets HMRC know that the payment is for Class 1A NIC as reported on form P11D(b).