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Policy paper: Directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 and regulation 1(2) of the Social Security (Contributions) Regulations 2001

Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.

Documents

P11D and P11D(b) Commissioners’ direction

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

These directions set out the HMRC approved electronic filing methods which must be used to submit forms P11D and P11D(b). These directions come into effect from 6 April 2023.

Published 31 March 2023

Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.

Documents

P11D and P11D(b) Commissioners’ direction

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

These directions set out the HMRC approved electronic filing methods which must be used to submit forms P11D and P11D(b). These directions come into effect from 6 April 2023.

Published 31 March 2023