The department confirms in response to enquiries from employers that forms P11D/P11D(b) may not be filed in parts.
While it is possible to file forms P35s in parts HMRC say that this arose as part of mandatory electronic filing.
That principle was not carried across to P11D submissions as their systems are not designed to work on that basis and any attempts to file in parts would be treated as amended data and not additional data.
This could result in inaccurate data being applied to employer and employee records.
Temporary reference numbers
HMRC say they have noticed an increase in the use of temporary references by employers.
It is possible that numbers using this format may have been quoted in SA correspondence or sometimes supplied to expatriates by HMRC staff but should be ignored and not used by employers during...
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