At the end of the tax year, you must still report the Class 1A National Insurance you owe by submitting an online form called a P11D(b).
You must report taxable expenses or benefits you provide to your employees to HM Revenue and Customs (HMRC). You can do this either through your payroll or online at the end of the tax year.
You also need to report how much Class 1A National Insurance you owe on all the expenses and benefits you’ve provided and pay any outstanding National Insurance.
Each expense or benefit is calculated differently. Find the type of expense or benefit you’ve provided to see what you’ll need to report and pay.
For ‘minor’ expenses or benefits, you might be able to make a one-off payment, known as a PAYE Settlement Agreement.
If you pay expenses and benefits through payroll (‘payrolling’)
Report employee expenses and benefits through your payroll software and pay tax on them throughout the year.
You do not need to report expenses and benefits for each employee at the end of the tax year if all their expenses and benefits are payrolled.
To start payrolling, tell HMRC before the start of the tax year (6 April).
If you do not pay expenses and benefits through payroll
You must fill in an online form called a P11D and submit it to HMRC at the end of the tax year.
Complete a P11D for each employee you’ve provided with taxable expenses or benefits that were not payrolled.
You must also submit an online form to HMRC at the end of the tax year for any Class 1A National Insurance you owe. This is called a P11D(b).