Since 6 April 2023, forms P11D and P11D(b) can only be submitted online by employers (except for the digitally excluded). Amendments can also only be made online from the same date. Also since 6 April 2023, a new online service is available for employers and their agents to apply for a PAYE Settlement Agreement (“PSA”). Employers and agents can also use the online service to amend or cancel an existing PSA. To support these changes HMRC have updated the guidance for applying for a PSA and amending or cancelling a PSA.
Employers and agents can submit P11Ds and P11D(b)s only using HMRC’s PAYE online service for businesses with up to 500 employees, or through commercial software. This change means that any P11D/P11D(b) return submitted after this date (be it an original or amended form) must be done online meaning the change applies for 2022/23 returns which are due for filing on 6 July 2023.
HMRC will reject paper forms and the employer or agent will be notified of this rejection and signposted to the correct process.
The Income Tax (Pay As You Earn) (Amendment) Regulations 2023 mandate the submission of original P11D and P11D(b) returns online using one of the following three methods:
This mandation was not announced in advance and only became known in a recent Employer Bulletin and the March 2023 Agent Update issue 106. More information is expected in the next Employer Bulletin and Agent Update. The regulations currently provide at Regulation 2(3) that failure to comply will not give rise to a penalty.
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