P11D form-fillers alerted to change of HMRC address

Businesses without a dispensation certificate but that pay benefits and expenses to their directors (or other employees) are being warned not to get caught out by a change of address for their P11D forms.

The paper forms, which such directors ought to have returned to HM Revenue & Customs no later than July 6th, should have been submitted to HMRC, Room BP2101, Lindisfarne House, Benton Park View, Longbenton, Newcastle Upon Tyne, NE98.

Accountancy firm Davies Mayers Barnett advise that the Longbenton office will also process amendments to years earlier than the current period – April 2012 to March 2013.

The firm adds that S336 claims – claims by employees that reimbursed expenses are business-related – are usually submitted by the individuals.

However, where employers are completing them on behalf of the individual and submitting them with the forms P11D, they should also send them to the Newcastle Upon Tyne address.

In line with an update from HMRC, the firm says that in the event that the claim is being submitted by the employer on its own, it should be sent to HMRC, Pay As You Earn, PO Box 1970, Liverpool (L75), instead.

Businesses are reminded that where P11D forms - including P11D (b) - have not been received by July 19th, HMRC will write to inform that a penalty may already have been incurred by the business, and that the return must be submitted by August 6th to avoid further penalties.

Contractor accountancy firm DNS Associates has pointed out that the same deadline of July 19th applies regardless of whether the business (or their accountant) files the form online or sends HMRC a paper version.

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Written by Simon Moore

Simon writes impartial news and engaging features for the contractor industry, covering, IR35, the loan charge and general tax and legislation.
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