Completing form P9D
Form P9D is one of two forms you must use at the end of the tax year to report to us any expenses and benefits you have provided to your employees. The other is form P11D.
This guide explains which employees you should complete and file a P9D for. It sets out the information you need to include on the form, and it points to sources of further information that tell you how to report specific categories of expense and benefit on the form. Finally, this guide explains the different ways you can submit form P9D to us.
On this page:
- Which employees to complete a form P9D for
- What information to include on form P9D
- You have nothing to pay us on P9D items
- When and how to submit the form to us
Which employees to complete a form P9D for
You must complete a form P9D for any employees who earn at a rate of less than £8,500 per year if you provide any expenses or benefits to them (or to members of their family or household).
Form P11D is used for most directors, but you must use form P9D for directors who earn at a rate of less than £8,500 if they also fall into either of the following two categories:
- full-time working directors with no material interest in the company
- directors of charities or non-profit organisations
Note that the £8,500 threshold doesn’t only cover regular payments such as salary or wages. It also includes the value of the expenses and benefits that you’ve provided to the employee (or members of their family or household) during the tax year.
What information to include on the form
Not all expenses and benefits you provide need to be reported on form P9D. To check whether a specific item needs to go on the form, use our online A-Z guide to expenses and benefits reporting – there’s a link to it at the end of this section.
We also have a set of eight separate guides that provide a more complete overview of the reporting, tax and National Insurance contributions (NICs) requirements for eight common types of expense and benefit – use the links at the end of this guide.
If an item needs to be reported on form P9D, the value to use is generally the cost to you of providing the expense or benefit, including VAT. There are exceptions, however, including the following:
- childcare vouchers – only report any amounts above a threshold of £55 a week
- relocation expenses – only report amounts in excess of £8,000 for a single move
Our A-Z list of expenses and benefits
You have nothing to pay us on P9D items
Items that must be reported on form P9D are free of tax and NICs, so you have nothing to pay us on them. This differs from the procedures for form P11D – many of the items included on form P11D attract a Class 1A NICs liability for employers.
When and how to submit the form to us
You must send your completed form P9Ds to reach us by 6 July following the end of the tax year. You must also provide a copy of the information on the form by the same date to the employee the form relates to.
There are three main ways of completing and filing the form to us: online, with our Employer CD-Rom, or using a paper version of the form. These are explained below.
Filing form P9D online
Filing online is a speedy and convenient way of sending forms to us. We have a free ‘Online Return and Forms – PAYE (Pay As You Earn)’ service on our website, that allows you to complete and file form P9D. Many commercial payroll software packages also allow you to complete and file form P9D online.
Using the Employer CD-Rom
If you choose the ‘Fill in forms on-screen’ option you’ll be able to complete form P9D on your computer. You cannot file this version of the form online to us – you need to print it out and post or deliver it to us.
Completing a paper version of form P9D
The third option for completing form P9D is to fill in a paper version of the form and post or deliver it to us. You can either download and print out a blank P9D – use the link below - or you can order one from our Employer Orderline on Tel 08457 646 646. The Orderline is open from 8.00 am to 8.00 pm Monday to Friday, and 10.00 am to 1.00 pm on Saturdays.
More useful links
Our A-Z list of expenses and benefits
Find out how to start filing your PAYE forms online
Common expenses and benefits: tax, NICs and reporting requirements
