Employers will need to use form P11D to report end-of-year expenses and benefits for employees and directors and form P11D(b) to report the amount of Class 1A National Insurance contributions due on expenses and benefits provided to employees. Please see guidance from HMRC here: https://www.gov.uk/government/publications/paye-end-of-year-expenses-and-benefits-p11d-guide

 Payment of Class 1A National Insurance

You should pay by:

• 19 July if the payment is by post

• 22 July if the payment is by an approved electronic method

Where 22 July falls on a weekend or bank holiday, your payment should reach our bank account no later than the last bank working day before 22 July unless you are paying by Faster Payments. Interest is chargeable on payments paid late.

You can now pay your employees expenses and benefits through payroll. You need to register online before the start of the tax year you want to payroll for. For further information on payrolling benefits, please visit this HMRC page: https://www.gov.uk/guidance/paying-your-employees-expenses-and-benefits-through-your-payroll