Employers: 2006-07 P11D Return of Expenses and Benefits

You must send us a 2006-07 P11D Return of Expenses and Benefits for any employee that you provided a benefit for (such as a car) or paid expenses to (such as travel) by 6 July. At the same time you must send us a P11D(b) Return of Class 1A National Insurance contributions due or face a penalty. Let your HMRC Office know if you do not have any P11Ds to send.

If you sent P11Ds and a P11D(b) for 2005-06 we will have sent you a 2006-07 P11D(b) already. And if you sent your 2005-06 P11D(b) online, you will get a online reminder. You must send P11Ds and a P11D(b) if you have paid expenses or benefits even if you do not get a P11D(b) or online notification.

We will have also sent you a payslip for you to pay any Class 1A National Insurance due by 19 or 22 July, depending on whether you pay electronically.

You can send your P11Ds and P11D(b) online if your software lets you, or you can use our Online Return and Forms PAYE service.

You can also use the interactive forms on your Employer CD-ROM to complete and print off your P11Ds and P11D(b) or you can send them on paper. You can get paper 2006-07 P11Ds from the Employer Orderline. Do not use old versions.

Our ‘Tell me about..’ page has all the help you need to complete your 2006-07 P11Ds and P11D(b). Or look for the guidance on your 2006-07 CD-ROM.

New for 2006-07

2006-07 P11Ds have boxes for date of birth and gender for those employees where you do not have a National Insurance Number. You do not have to complete these fields for 2006-07 but it will help us deal with the P11D quicker if you complete these fields if you do not know the NI Number.