Expenses and benefits

If you have given your employees expenses or benefits, you must send your 2008-09 P11Ds by 6 July. You must also send a P11D(b), Return of Class 1A and make any payment by 19 July. We sent you a payslip in April.

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

New quality standards for paper P11Ds

If you send your 2008-09 P11Ds on paper or on a list, you must meet new quality standards or we will send the forms back to you. The quality standards are similar to those used for online P11Ds and P11D(b)s.

To make sure that your 2008-09 P11Ds meet the quality standards, you must include:

• the employer’s reference
• the employee’s name
• the employee’s National Insurance number (NINO)or date of birth and gender
• the list price of a car (if applicable)

Also:

• Section F – if box 10 is completed there must also be an entry in box 9
• Section H – if completed, there must also be an entry in box 15

If you provide your P11D information in list form, you must:

• show the employee’s name
• show the employee’s NINO or date of birth and gender
• show the full range of expenses and benefits information from forms P11D or P9D; including the benefit code numbers
• ensure all the information for an employee is contained within one page (you must not use separate pages to list each benefit)
• ensure the list is easy to read and in font size not less than Arial 11

We have published help, guidance on how to get your P11Ds right first time and meet the quality standards and there are interactive worksheets and forms on the updated edition of the Employer CD-ROM.