Paper P11Ds – now being rejected

Paper P11D or P11D(b) (original or amendment) after 6th April 2023

If an employer or agent submits a paper P11D or P11D(b) (original or amendment) after 6th April 2023:

  • the form will be rejected on the basis that it has not be submitted to HMRC in the prescribed manner
  • the employer or agent will be notified of the rejection and directed to the correct process

Submitting form P11D and P11D(b)

HMRC changed legislation to mandate the submission of P11D and P11D(b) returns online from 6th April 2023 through:

They no longer accept paper P11D and P11D(b) forms. This includes lists.

For employers and agents who already submit P11D and P11D(b) returns online, there is no change.

For remaining employers and agents who have submitted paper returns in previous years, from 6th April 2023, they will need to submit P11D and P11D(b) returns online. This includes the forms for the 2022/2023 tax year.

For employers and agents who need to submit up to 500 P11D and P11D(b) returns, the HMRC PAYE online services can be used, for anything more, commercial software is required. For the 2022 to 2023 reporting year, the submission deadline is 6th July 2023.

If you make a mistake and need to submit a form P11D and P11D(b) amendment

Previously, where an amendment is required to the original P11D and P11D(b) return, employers and agents have submitted a paper return to HMRC. From 6 April 2023 HMRC no longer accept paper P11D or P11D(b) amendment forms and this includes lists.

HMRC have published guidance on how to correct an error on a P11D or P11D(b), which will enable employers and agents to submit amended forms electronically from 6th April 2023.


So is this all about costs?

With very short notice in the February 2023 employer bulletin, and further confirmation in the April bulletin, employers now find their traditional filing method removed retrospectively.

Employers who have traditionally filed paper forms now need to find, at short notice, alternate filing capabilities.

Talk about short notice chaos.

PAYadvice.UK 23/4/2023 updated 28/04/2023

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