HMRC are introducing a quality standard for form P11D, similar to that used for the P35.
The department's aim is to increase the number of forms that can be processed without the need for further contact with employers.
P11Ds sent to HMRC should show:
- Employer reference.
- Employee’s name.
- Employee’s National Insurance (NI) number.
- Employee’s date of birth and gender, if the NI number or temporary reference is not shown.
The form 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 submitted in list form must include all benefits for each employee in one list, which should also feature the employer’s name and reference, plus:
- Employee’s name, NI number, date of birth and gender.
- Full range of benefits, including the benefit code numbers as shown on the P11D.
- All information for an employee must be on one page (HMRC say that sending separate pages for each benefit is not acceptable).
- It must also easy to read and in a font size not smaller than Arial, 11pt.