Guidance: PAYE internet submissions, expenses and benefits: schema 2021 to 2022

The expenses and benefits recognition self-certification process and checklist for 2021 to 2022 have been added.

The ‘Business rules P46(Car) 2021 to 2022 version 1.0’ document has been replaced with ‘Business rules P46(Car) 2021 to 2022 version 1.1’. Section 28 of the document has been updated with ‘filed length 3’ and the format changed to ‘yes’ and sections 36 to 39 and appendix notes have been added.

Business rules P11D and P11Db have been updated with missing rules now added. Valid samples have been added. Expenses and benefits error catalogue has been added.

First published.