At the end of each tax year, Devon County Council has a legal requirement to submit a ‘P11D’ form to HMRC, notifying them of any expenses or benefits received by DCC employees.
Some data is already available via our payroll system. However, we need to ensure that we capture and report all expenses and benefits.
For this reason, we require you to complete a questionnaire and declaration. Your response, along with that of your colleagues in other schools and service areas, will be collated into one overall P11D submission to HMRC on behalf of DCC.
Please note that:
- HMRC imposes a strict penalty regime for late submissions, omissions or inaccurate information – where these are the employer’s responsibility, any penalties imposed will need to be charged against service area or school budgets
- accurate records must be kept and must be available for compliance inspection by DCC staff and HMRC
- employer’s National Insurance contributions on the benefits for 2023/24 may need to be collected on behalf of HMRC – where Class 1A NI is due, this will be calculated based on the information provided and will be chargeable to your budget in the new financial year
Important: Please read the following information before completing the questionnaire and declaration.
What needs to be declared?
It is your responsibility to make sure that all expenses and benefits provided to employees in your school are declared. However, we appreciate the rules can be confusing and we don’t expect you to do this alone.
We need your help to identify any expenses or benefits given to your staff during the financial year ending 5 April 2024 which have not been paid via the DCC payroll system. We will then use our knowledge and expertise to determine if they need to be declared.
Where can I get help?
We have put together a P11D SharePoint site which will hopefully answer some of the questions you may have and explain more about the process.
When accessing the SharePoint site for the first time, you may see a message telling you that you need permission to access the site. Please click on the ‘Request Access’ button. We can then arrange for your access to be granted.
Please take a moment to consider whether any working arrangements in place at your school/s may have resulted in a benefit-in-kind. We would strongly recommend that you look at the P11D guidance before completing your questionnaire
If you have any questions, please contact the Compliance Team using our dedicated email address annualbenefitsdeclaration-mailbox@devon.gov.uk.
If you are not sure whether something needs to be declared or not, it is always safest to include it on your questionnaire. The Compliance Team will check your responses and liaise with you if we need further information or clarification. This will ensure that an accurate return is made to HMRC.
Deadline
To comply with the deadlines, you must return this questionnaire and declaration by Friday 26 April 2024. The date is not negotiable, and any returns received after this date will be considered late for the purposes of applying penalties.
Please do not send back separately completed questionnaires on behalf of individual employees. Please collate the data and submit one questionnaire and declaration on behalf of your school.
Providing your school DfE number (or multiple DfE numbers if responding on behalf of a federation) will help us to ensure that we have had a response from everyone