Expenses and Benefits for Employees form P11D

By law, if you’re an employer you need to submit an end-of-year report at the end of each tax year to HMRC for each employee you’ve provided with expenses or benefits.

Examples of expenses and benefits include:Image result for expenses and benefits

  • company cars
  • health insurance
  • travel and entertainment expenses
  • childcare

There are different rules for what you have to report and pay, depending on the type of expense or benefit that you provide.

More details can be found by clicking here

Use form P11D to send the report to HMRC for each employee and director.  

You should not complete a P11D if there are no taxable expenses payments or benefits to be returned for an individual, or if the expenses and benefits have been taxed through your payroll

Shared Parental Leave and Pay

shared parental leaveYou may be able to get Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) if:

  • your baby is due on or after 5 April 2015
  • you adopt a child on or after 5 April 2015

If you’re eligible for SPL you can use it to take leave in blocks separated by periods of work, instead of taking it all in one go.

To start SPL or ShPP the mother must end her maternity leave (for SPL) or her Maternity Allowance or maternity pay (for ShPP). If she doesn’t get maternity leave (but she ends her Maternity Allowance or pay early) her partner might still get SPL.

Example A mother and her partner are both eligible for SPL and ShPP. The mother ends her maternity leave and pay after 12 weeks, leaving 40 weeks available for SPL and 27 weeks available for ShPP. The parents can choose how to split this.

More detailed information can be found here