When do I have to supply employees a P11D or Benefit Statement?

Chapter 24 of 'Booklet 480 - Expenses and Benefits' covers the procedures to be followed by employer and employee in relation to P11Ds, and section 24.5 says:

"Employers are also required to provide, for each employee for whom a form P11D is due, a statement of the information shown on the employee’s form. The statement should be provided by 6 July. If the employer has registered to payroll benefits, the employer should ensure that payslips or a statement sets out the amounts which have been taxed through PAYE deductions."