HMRC provided P11D, P9D and P11D(b) online forms for employers and agents to submit end of year expenses and benefits information for 2012-13 onwards. The new suite of online forms offers an additional choice of method to report expenses and benefits.

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

Other online forms to assist in the completion of the reporting of benefits in kind process for employers include the ‘No Return of Class 1A National Insurance contributions’ and ‘Notification of payrolled benefits forms’ (which also have equivalent forms for agents to use on behalf of their clients).

Guidance on how to complete benefits and expenses forms can be found on the HMRC website together with details of frequent areas of difficulty.

By way of reminder, Form 42 asks for details of reportable events in relation to securities and options that are obtained by reason of employment. The information is to be provided by one of four responsible persons and in most cases, the employer, as one of the responsible persons, will usually make the report and complete the declaration. Form 42 must also be submitted by 6 July following the end of the tax year in which the reportable events occurred.

Following the introduction of e-filing of forms 42, companies are no longer sent a paper copy. Instead they receive a “Notice to File a Form 42” and companies must then file the information required electronically or send a completed paper copy of before the deadline. However companies are required to notify HMRC of any reportable events arising in a tax year without a notice being issued to do so.

Guidance on completing Form 42 is also available on the HMRC website.

HMRC advise that employers who have been unable to submit forms P11D, P11D(b) and P9D due to problems with the new online service should do so immediately.

Employers who submitted their forms on or after 6 July 2013 but before 4 August 2013 but who are still issued with a penalty notice, should appeal in writing to HMRC advising that the delay was caused by problems using the online service.

If HMRC are satisfied the employer experienced problems with the new service and all relevant forms were filed by 4 August 2013, the penalties will then be cancelled but only after a written appeal has been received. More information is available on the HMRC website.