A question ICB is asked around this time of year is ‘are we required to them to employees that have left?’. We lay out the statutory position.
Whilst the P60 deadline is 31 May 2026, the P11D deadline is the later 06 July 2026. However, members will be preparing to complete these and supply them to the relevant employees. Pre-empting the question about supplying these to leavers, ICB outlines the statutory position outlined in The Income Tax PAYE Regulations 2003:
1. Regulation 85 outlines the requirements for the P11D (and P11D(b)) submission to HMRC. This says the employer must submit information to HMRC ‘before 7th July following the end of the tax year, i.e. on or before 06 July; and
2. Regulation 94 outlines the requirement for the P11D to be given to the employee. This says if the employer has an obligation for completion and submission under 85, the same 07 July deadline applies, i.e. on or before 06 July
Regulation 94 outlines whether this applies to all employees or only those still in employment.
Current employees
A current employee is defined as one in employment on the last day of the tax year i.e. 05 April 2026 for 2025/26 P11Ds. In legislative terms, though, an employee can be a current one but also a former employee in the eyes of the employer.
Leaver employees between 06 April and 06 July 2026
An employee employed on 05 April 2026 is regarded in legislation as a current employee and is still entitled to a P11D. Regulation 94 (3) says the employer’s obligation is met if the P11D is sent or delivered to the employee’s last known address.
Leaver employees before 06 April 2026
An employee not employed on the last day of the tax year is not a current employee and is not automatically entitled to a P11D. Regulation 94 (4) says the former employee can request one and the employer has an obligation to provide it.
For Bookkeepers
ICB has outlined the statutory position yet there is nothing to say an employer can’t send a P11D to all employees where they have made a return to HMRC, regardless of whether the individual is a current or former employee.