HMRC introduces a quality standard for form P11D

HMRC is introducing a quality standard for form P11D, similar to that used for form P35. It is hoped that this will increase the number of forms that can be processed without the need for further contact with employers.

To make sure your forms meet this standard, please ensure that any forms P11D sent to HMRC show:

• employer reference
• employee’s name
• employee’s National Insurance number
• employee’s date of birth and gender, if the National Insurance number or temporary reference is not shown

In addition to the above, the form P11D should also show the following, where applicable:

• list price of any car provided
• 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

P11D information sent in list form

If you send HMRC your P11D information in list form, you must enter all benefits for each employee on one list. The list should have the employer’s name and reference and also:

• show the employee’s name, National Insurance number, date of birth and gender
• show the full range of benefits, including the benefit code numbers as shown on form P11D
• contain all the information for an employee on one page - sending separate pages for each benefit is not acceptable
• be easy to read and in font size not smaller than Arial 11