Businesses which have registered with HMRC before the start of the tax year can pay taxes on benefits and expenses through the payroll.
A P11D form must be submitted to HMRC at the end of the tax year for each employee who has received expenses or benefits - unless this is being dealt with entirely through the payroll.
Additionally, a P11D(b) form may be required if: P11D forms have already been submitted; employees' expenses or benefits have been paid through payroll; or HMRC have requested this. P11D(b) forms deal with any Class 1A National Insurance which is required in relation to expenses and benefits. If no Class 1A National Insurance is owed, a declaration needs to be completed.