Do you complete expenses and benefits returns? Or do you complete online filing for employment related securities? If so, you had an important role to play in ensuring returns were submitted and payments made on time and by 6 July 2021.

Here’s a reminder of the deadlines:

• 6 July 2021 – deadline for submitting all 2020/21 P11D(b) and P11D forms – and the employee must receive their copy of the P11D;
• 6 July 2021 – deadline for online reporting of 2020/21 annual return in respect of employment related securities;
• 19 July 2021 – deadline for non-electronic payment of Class 1A National Insurance (NIC) for 2020/21; and
• 22 July 2021 – deadline for electronic payment of Class 1A NIC for 2020/21.

To save on administration, don’t forget to consider PAYE Settlement Agreements, where relevant. For 2020/21 these must have been agreed by 5 July 2021 with payments due by 22 October 2021.

HMRC has also published online versions of form P11D(b). The purpose of form P11D(b) is to report Class 1A NIC on expenses and benefits-in-kind and to declare that forms P11D have been submitted to HMRC. Employers who payroll all benefits-in-kind and so do not need to submit forms P11D must nevertheless submit form P11D(b) to report their Class 1A NIC liability to HMRC.