Payroll: Annual reporting and tasks Part 5 Reporting expenses and benefits

Reporting Expenses and benefits

If you’re intending to payroll benefits and expenses, you must register them with HMRC using the payrolling employees taxable benefits and expenses service. You must do this before the start of the tax year.

Using the online service for payrolling benefits and expenses means that you will not have to submit a form P11D. You must tell HMRC which benefits you want to payroll during the registration process.

You can report expenses and benefits using your payroll software, if it has this feature.

You must report expenses and benefits to HMRC by 6 July.

Paying HMRC Pay any Class 1A National Insurance due on the taxable expenses and benefits you’ve provided. Your payment must be received by 22 July (or 19 July if you’re paying by post).