You are required by law to complete P11Ds for everyone one of your staff who receive benefits in a way that are not taxed through the school payroll. Individual P11D forms must be completed for each employee with these benefits.
Examples of these expenses and benefits include but are not limited to:
A P11D does not need to be completed if:
There are no taxable expenses, payments or benefits in kind to be reported for an individual
The expenses and benefits have been taxed through payroll
If a P11D is required for any of your employees then a P11D(b) form, summarising the individual P11D forms must also be completed and submitted. If you are sent one of these forms and have no employees for which a P11D is required, you must submit a ‘nil return’.
Payment of Class 1 A National Insurance
As benefits in kind effectively increase an employee’s salary, there may be National Insurance contributions due on them. These NI contributions are a liability due from the school/trust.
The deadline for filing P11Ds with HMRC for the 2020/2021 tax year is the 6th of July and any associated Class 1a National Insurance contributions will need to be paid to HMRC before the 22nd of July. Late submissions and payments to HMRC can be subject to penalties and interest.
A P11D Completion Service for Schools
Strictly Education's Payroll and Pensions clients have an option to bolt-on P11D form completion the P11D forms and pay Class 1a NI to HMRC on their behalf. Strictly Education can complete the individual P11d forms required for each employee with taxable benefits. We will file this online to HMRC and email copies to the schools/trust to be distributed to individuals.