Correcting errors in expenses and benefits reporting

This guide explains the steps to take if you realise that you have made an error on form P11D or P11D(b) when calculating and reporting your Class 1A National Insurance contributions (NICs) liability for the year.

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Correcting your expenses and benefits returns before filing them

If you’re completing paper versions of forms P11D or P11D(b) and you realise before filing them that you have made an error, you should:

  • put a single line through any incorrect entries (ensuring they can still be read)
  • enter the correct figure alongside the old one

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Amending form P11D after it has been filed

If you discover an error on form P11D after you have filed it with HM Revenue & Customs (HMRC) you must contact your Tax Office. You will probably be asked to submit a revised version of the form.

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Using the P11D(b) adjustment facility

Section 4 of form P11D(b) allows you to make adjustments to your reported liability for Class 1A NICs if the amounts in any of your forms P11D are incorrect for any of the following reasons:

  • you reported a cash equivalent figure on form P11D which included tax that had already been deducted
  • you reported a benefit on form P11D for which a fully matching tax deduction is available
  • you included a benefits figure on form P11D for an employee with no NICs liability (such as some employees going or coming from abroad)
  • you used substitute forms that do not identify all the items subject to Class 1A NICs

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Amending form P11D(b) after paying your Class 1A NICs for the year

If you need to amend your reported Class 1A NICs after you have declared them on form P11D(b) and made your payment for the year, you must send HMRC:

  • a revised form P11D(b)
  • revised versions of any affected form P11Ds

Reporting requirements for specific expenses and benefits - use the A to Z

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