You should also submit a P11D(b) from if:
Your P11D(b) tells HMRC how much Class 1A National Insurance you need to pay on all the expenses and benefits you’ve provided. If you don’t submit any P11D forms, you can tell HMRC that you don’t owe Class 1A National Insurance by completing a declaration.
You can deduct and pay tax on most employee expenses through your payroll as long as you’ve registered with HMRC before the start the start if the tax year (6 April). In which case you don’t need to submit a P11D form for ab employee if you’re paying tax on all their benefits through your payroll. You’ll still need to submit a P11D(b) form so you can pay any Class 1A National Insurance you owe.
Each expense or benefit is calculated differently. There are currently 14 sections of the P11D:
You may be charged a penalty if you carelessly or deliberately give inaccurate information in your tax return that results in you: