Management and Finance
P11D
You may be aware from previous years of the need to collect information to allow the completion of the P11d return. The Authority is required to make a return to the HM Revenue & Customs by the 6 July giving them details of taxable payments / benefits in kind that employees have received as a 'cash equivalent' amount.
Also by 6 July the Authority must have given the same information to employees. The costs of not meeting these requirements are heavy. The late supply of information to the Revenue or the employee can cost £300 initially then £60 per day per employee. Incorrect information can also cost £3000 per employee.
To meet these requirements it is essential that accurate information is provided. We can centrally obtain the required information relating to travel claims processed through the central payments arrangements and for lease cars administered by us. However, there are a number of other areas where information is not available at the centre and we must seek returns from you.
The attached provides a checklist of the most common benefits and further details of required information 
(92KB - pdf help).
Returns are not, however, required in cases where a dispensation exists and a list of dispensations is available on the DCC staff Payroll webpages.
In order to meet deadlines please return the both the signed P11D declaration, with applicable schedules (listed below) by 18 May and earlier if possible. This should be signed and returned even in the case of a nil return.
Further information and forms:
PAYE settlement agreement requests can be made on this form.
It should be noted that employer’s national insurance contributions on the benefits (13.8% for 2011-12) will need to be collected on behalf of the HM Revenue & Customs. This will be calculated on the basis of the information provided and will be chargeable to your budget in the new financial year.
