Filing expenses and benefits returns for the 2021/22 year

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Unless payrolled or included in a PAYE Settlement Agreement, employers must disclose taxable expenses and benefits to HMRC by July 6, 2022.

Form P11D should be used to record taxable expenses and benefits. Each employee whose benefits and expenses must be needed to HMRC must complete a P11D. A P11D(b) is required. The employer’s statement that all P11Ds and Class 1A returns have been filed. Even if all benefits have been payrolled, a P11D(b) must be filed since payrolled benefits must be included in calculating Class 1A National Insurance.

Options for filing

Employers may file their P11Ds online or on paper. HMRC encourages electronic filing, and most employers will eventually follow. However, the Online End of Year Expenses and Benefits Service has been deactivated by HMRC and cannot be used to file 2021/22 returns. Instead, employers may utilise HMRC’s PAYE Online Service or commercial software to file.

Payroll Online

Employers may use HMRC’s PAYE Online service to get tax codes and notifications regarding employees, check what they owe HMRC, pay bills, check payment history, and appeal a penalty. Additionally, it may be used to file tax returns for expenses and benefits. However, for the time being, it’s limited to 500 employees. Employers wishing to file more than 500 must use paid software. Employers must be registered with PAYE Online and login using their Government Gateway account to file expenses and benefit returns. Employers that have not yet registered and intend to access the service to file their 2021/22 cost and benefit returns should do so by July 6, 2022.  Employers who have difficulty using the service should either access the help feature or contact HMRC’s Online Services Helpdesk through webchat or phone on 0300 200 3600.

Commercial software

E-filing is also available via payroll software. Submissions of more than 500: They must use a paid software package to file online. Employers with questions should contact their software suppliers.

Paper returns

Paper returns may still be filed if you want not to file your P11Ds and P11D(b)s electronically. This may be an option for employers with a small number of returns to file.

Nothing to file this year?

Employers that have no returns to file this year but have received a P11D(b) notice to one file must submit a nil statement online at This is essential because otherwise, a penalty may be imposed.

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