Amending a P11D and/or a P11D(b)

Any amendments can ONLY be completed via the GOV.UK website, there is no option for software amend P11Ds electronically (HMRC have not provided any mechanism for 3rd parties to submit amendments electronically so far - we are hopeful for next year...). This is true even for amendments to past years' returns. You would need to follow the links below to correct any errors.

• Fill in and submit an online P11D Amendment

and/or

• Fill in and submit an online P11D(b) Amendment

Amending a P11D for an Employee

As was the case previously, you must include all the benefits and expenses for the tax year - not just the ones you want to change.

HMRC Example: You submitted a P11D showing a medical benefit of £300 and a car benefit of £2,100. The car benefit is correct but the medical benefit should be £500. Submit a P11D showing both the medical benefit of £500 and the car benefit of £2,100.

Below is a screenshot from the GOV.UK site, and shows the information that is needed for a P11D amendment - this will include:

• Tax year
• Employer PAYE reference
• Business name
• Employee name
• Director status
• National Insurance number
• All existing and modified benefits

Amending a P11D(b) for an Employer

If you’re submitting an online P11D(b), include the total amount of Class 1A National Insurance you need to pay - not the difference from your previous version.

HMRC Example: You submitted a P11D(b) online showing you needed to pay £10,000 of Class 1A National Insurance and you realise you forgot to add £500, your online P11D(b) should show the amount as £10,500.

You will need the following information:

• Tax year
• Business name
• Business address
• Employer PAYE reference

HMRC / GOV.UK Website Reference

The HMRC website detailing this process can be found by clicking this link and viewing the section entitled "Correct an Error".