P11D

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 our employees.

Some data is already available (travel claims paid via payroll, for example). 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 impose 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/school budgets.

Important: Please read the below information before completing the questionnaire and declaration.

The questionnaire contains links to relevant sections of the HMRC webpages throughout. However, it is your responsibility to check the full HMRC guidance to ensure that all expenses and benefits provided to employees in your school are declared. Please also note that HMRC Dispensations no longer exist.

Please refer to the following webpages:

• A-Z Expenses and benefits
• PAYE: end of year expenses and benefits (P11D)

If you need to declare that a benefit has been received, please select ‘Yes’ to the relevant question. You will then be contacted for further information.

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 2018-19 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.

Deadline

To comply with the deadlines, you must complete and return this questionnaire and declaration by Friday 29 March 2019. This date is not negotiable, and any returns received after this date will be considered late for the purposes of applying penalties.

Please complete the P11D Questionnaire/Declaration 2018/19 here.

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.

Enquiries about the submission of this questionnaire or about returnable benefits should be made to: annualbenefitsdeclaration-mailbox@devon.gov.uk.