Despite the coronavirus lockdowns, HMRC still expect P11d forms reporting expenses and benefits to be submitted by the normal 6 July deadline.


Reimbursed benefits no longer reported on P11D form

Remember that reimbursed expenses no longer need to be reported where they are incurred wholly, exclusively and necessarily in the performance of the employee’s duties. Dispensations from reporting are no longer required, although HMRC would expect internal controls to be in place.


Trivial benefit exemption

Note also that trivial benefits of no more than £50 provided to employees need not be reported. This typically covers gifts to employees at Christmas and on their birthdays.


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