What are P11D and P11D (b) Forms for and when are they required?

At the end of each tax year, as an employer you must provide HMRC with details about any employee or director to whom you have provided:

• expenses payments
• benefits
• facilities

There is now a voluntary facility for employers to put benefits and expenses through their payroll without having to submit a form P11D after the end of the tax year. If you intend to do so for the 2017/18 tax year, you must register with HMRC before 5 April 2017.