Form

PAYE: end-of-year expenses and benefits (P9D)

Use form P9D if you’re an employer and need to report end-of-year expenses and benefits for employees who earned less than £8,500.

From:
HM Revenue & Customs
Published
7 July 2014
Last updated
16 April 2015 — See all updates

This publication was withdrawn on

This publication was originally archived on 6 April 2017.

Documents

End-of-year expenses and benefits (P9D)

Ref: P9D

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_A/1.0/P9D_20156&template=P9D.xdp

Details

If you’re an employer you need to submit an end-of-year report to HM Revenue and Customs (HMRC) for each employee you’ve provided with expenses or benefits. Use form P9D to send the report to HMRC for employees who earned less than £8,500.

Before you start

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PAYE: end-of-year expenses and benefits (online form)
Use this online form if you’re an employer and need to report end-of-year expenses and benefits to HMRC. It includes forms P11D, P9D and P11D(b).

PAYE: end-of-year expenses and benefits (P11D)
Use form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees who earned £8,500 or more.

PAYE: end-of-year expenses and benefits - National Insurance contributions (P11D(b))
Use form P11D(b) to report the amount of Class 1A National Insurance contributions due on expenses and benefits you’ve provided to employees.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

Published 7 July 2014
Last updated 16 April 2015 + show all updates

  1. Welsh version of the form P9D has been added to this page.

  2. The 2015 to 2016 form has been added to this page.

  3. First published.

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