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 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 2020
• 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.

If you are in doubt, please contact the Compliance Team in the first instance, using our dedicated email address:
annualbenefitsdeclaration-mailbox@devon.gov.uk

Alternatively, you can make a declaration using the 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.

Important information – please note:

• 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 2019/20 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 return this questionnaire and declaration by Friday 20 March 2020. The 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 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.

Providing your school DfE number will help us to monitor the response submitted and ensure that we have had a response from everyone.

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