| Form P11D |
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| A Form P11D is a return which gives information about employees expenses and benefits in the tax year. It should be noted that Directors are regarded as employees for the purposes of this return. |
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| It needs to be completed for: |
- All Directors
- Employees paid at a rate of more than £8,500 pa
- Members of the families or households of the above, including spouses, children and their spouses, parents, dependants, servants and guests
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| A Form P9D needs to be completed if you have paid or provide taxable benefits to employees, but have not completed Form P11D because your employees earned at a rate less than £8,500 pa. |
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| Form P11D or P9D must be given to all relevant employees by 6 July. |
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Form P35 |
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| Employers Annual Return showing PAYE Income Tax, National Insurance Contributions and related payments in the financial year ended 5 April. |
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| Must be received by HM Revenue & Customs by 19 May. |
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Form P45 |
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| EMPLOYEE LEAVING |
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| A 4 part form which is completed when an employee ceases to be employed by you. |
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| Part 1 is sent to HM Revenue & Customs. |
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Part 1A }
Part 2 } is given to the employee
Part 3 ) |
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| NEW EMPLOYEE |
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| New employee should provide a Form P45 (2&3) received from his/her previous employer. |
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Form P60 |
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| End of year certificate given to each employee after 5 April (must be given to employee by 31 May) showing; |
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- Pay
- Tax National Insurance Contributions
- SMP/SPP/SAP
- Student loan deductions
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