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If you need to make changes to a P11d that’s already been submitted to HMRC – perhaps because you realised you over- or under-reported certain benefits or expenses – please follow these steps as guidance.
Important things to keep in mind:
- It’s important to make sure that you include all the benefits and expenses for the tax year, not just the ones you’re trying to amend.
💡 For example, let’s say your original P11D listed a medical benefit of £120 and a car benefit of £4,000, but the correct medical benefit was actually £200. Your amended P11D should show the new medical benefit amount of £200, as well as the original car benefit of £4,000.
- If you submitted a P11D for a car benefit outside of Pento and also submitted P11Ds via Pento, you’ll need to make sure you take the values from both P11Ds and include them in the amended P11D you’re sending.
- Keep in mind that amending a P11D may result in an amendment to the Class 1A National Insurance that was due.
One more thing: be sure to submit an amended P11D(b) as well, reflecting the new total Class 1A National Insurance due for all benefits or expenses reported that tax year – not just the difference between what you previously submitted and the new total.
- Submit any amended forms online via your HMRC Government Gateway account Expenses and benefits for employers: Reporting and paying - GOV.UK (www.gov.uk)