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As a firm we complete and submit forms P11D electronically on behalf of our client using third party software. There are many occasions when for whatever reason a dispensation for specific clients is either inappropriate or unavailable.
Consequently if we do not act personally for the employees of those companies we prepare a claim for the business element of expenses included on forms P11D under the provision of ITEPA 2003 s 336 (formerly TA 1988 s 198).
The problem is that while the P11Ds are submitted electronically the separate ITEPA 2003 claims are submitted manually.
HMRC claim that they are unable to 'marry' these forms together as they are handled by separate large processing centres. In fact the HMRC guidelines fail to mention s 336 at all.
Once the P11Ds are processed the expenses are all incorporated into the code number...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
