ICB highlights the statutory obligation on sending a P11D to an employee that has left.
The legislation is the Income Tax (PAYE) Regulations 2003, which contains the answer:
- Regulation 85 requires that the employer is to return the P11D to HMRC ‘before 7th July following the end of the tax year’ - i.e. they must be received at HMRC on or before the 6th of July
- Regulation 94 states that where a form has been completed and the employee was employed on the last day of the tax year, employers are also required to provide a statement of the information shown by 06 July – i.e. the employee must get the same information that has been provided to HMRC
- Regulation 94 also states that if the employee was employed on 05 April and left between then and 06 July, the employer has an obligation send the information to the employee’s last known address, BUT
- If the employee left before the last day of the tax year, there is no statutory obligation to provide a P11D. Instead, they can make a written request for one within three years of the tax year in question. On receipt of this request, the employer must provide this within 30 days
For Bookkeepers
Note that this is the statutory position:
- Employed on the last day of the year and still in employment – give to the employee
- Employed on the last day of the tax year but has left between then and 06 July – send to the last known address
- Left mid-way through the tax year (and not employed on the last day of the tax year) – the ex-employee must make a written request
