If you've over- or underreported certain benefits or expenses, you can amend your P11D submission.
Note: We can’t advise on which categories benefits should fall into or provide guidance on the provision of benefits or their cash equivalent values. If you have questions about how a benefit should be determined or calculated, please consult a qualified tax advisor. They can advise you based on your specific circumstances and current HMRC guidance.
Before you begin
P11D amendment example
Make sure you include all the benefits and expenses for the tax year, not just the ones you’re trying to amend.
Your original P11D listed a medical benefit of £210 and a car benefit of £4000. The correct medical benefit is actually £200. Your amended P11D should show the new medical benefit amount of £200 and the original car benefit of £4000.
- If you submitted P11Ds for a benefit outside of UK Payroll in addition to P11Ds within UK Payroll, include the values from all of the submitted P11Ds in the amended P11D.
- Remember, amending a P11D may result in an amendment to the Class 1A National Insurance due. Submit an amended P11D(b) as well to reflect the new total Class 1A National Insurance due.
How to amend your P11D submission
- Fill in the P11D and P11D(b) correction forms using your HMRC Government Gateway account.
For more information, see HMRC's Expenses and benefits for employers.