HMRC have provided an update for employers and agents on the development and availability of additional online forms for submitting end of year expenses and benefits information. We understand that HMRC aim to deliver the full suite of forms this month ahead of the P11D filing deadline on 6 July.

In the meantime, employers and agents may prefer to utilise one of the other expenses and benefits filing options currently available. The new suite of online forms will simply offer an additional choice of method to report expenses and benefits.

From last month, HMRC started to provide employers and agents with this additional method for reporting end-of-year expenses and benefits. By way of reminder, this is an HMRC produced web-based set of forms suitable for employers who need to submit expenses and benefits information for up to 250 employees.

At present two of the new online forms are available for employers (No Return of Class 1A National Insurance contributions and Notification of payrolled benefits) with equivalent forms for agents to use on behalf of their clients. The rest of the planned online forms are in the final stages of development and when delivered, employers and agents will be able to download them to their computer to complete before submitting to HMRC.

Employers who use HMRC's Basic PAYE Tools to create forms P11D, P9D and P11D(b) will need to consider alternative methods for completing these end of year forms as the tools will not provide this facility from 2012–13 onwards.