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Employers must submit expenses and benefits return forms P11D for 2006/07 to HMRC by 6 July 2007 to avoid penalty charges being incurred.

In addition, employers must also submit form P11D(b), which is the return of Class 1A National Insurance contributions due for 2006/07, where applicable. Failure to submit this return could also lead to a penalty charge.

Employers should advise HMRC accordingly if no returns are due.

If employers submitted forms P11Ds and a P11D(b) for 2005/06, HMRC will have already issued a form P11D(b) for 2006/07. Those employers who submitted forms for 2005/06 online will have received an electronic reminder. HMRC will have also sent a payslip for employers to pay any Class 1A National Insurance due by 19 or 22 July, depending on whether they pay electronically.

Employers should note that 2006/07 forms P11Ds have boxes for date of birth and gender for those employees where they do not have a National Insurance Number. Employers do not have to complete these fields for 2006/07 but it will help HMRC process the returns more quickly if these fields are completed.

Link

HMRC: online service