P9D - Return of expenses payments and income from which tax cannot be deducted
Please note: From 6 April 2013, HM Revenue & Customs' (HMRC's) Basic PAYE Tools package will no longer have the function to submit expenses and benefits forms online. You may wish to consider switching to commercial payroll software (some of which is free) that does provide this function.
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Forms
- Form URL
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P9D (PDF, 108KB)
- Description
Use form P9D if you're an employer who provides expense payments or benefits to an employee but have not completed a form P11D because the employee earns below a threshold of £8,500. Employees affected will need form P9D in order to complete their end of year tax return.
Help and guidance relating to this form
Employers reporting PAYE in real time
Completing forms P9D, P11D and P11D(b)
Employer guidance on what benefits & expenses forms you need to complete at the end of the tax year & how to submit forms to HMRCSoftware and other payroll options
What to consider when choosing a payroll systemEmployers filing online but not yet reporting PAYE in real time
E13: Day-to-day payroll (PDF, 1.2MB)
Use this guide for information on day to day payroll operationsSoftware and other payroll options
What to consider when choosing a payroll systemEmployers exempt from online filing
E13: Day-to-day payroll (PDF, 1.2MB)
Use this guide for information on day to day payroll operations- Use form P9D if you're an employer who has provided expense payments or benefits to an employee earning below the P11D threshold of £8,500
Related forms
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P11D - Expenses Payments and Benefits
If you're an employer, use form P11D at the end of the tax year to report expenses and benefits you've provided to company directors or to employees earning £8,500 or more. You must also provide a copy to the director or employee
Help with PDF files
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Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.
