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Employer tax reporting - 2018/19 season

30 April 2019

The three months between 6 April and 6 July are the busiest season of the year for employer tax reporting with all the final returns for the 2018/19 tax year due in the period.

P11Ds for benefits in kind

Employers that have not opted to ‘payroll’ all benefits in kind for employees will need to complete a P11D form for each employee that receives a taxable benefit. Where some benefits have been payrolled, it is vital to ensure that any other benefits are shown on a P11D for each employee.

Learn about BDO’s easy to use P11D software.

Share plan reporting

Did your employees or directors participate in any type of employee share plan, any incentive or reward scheme involving shares or securities during the 2018/19 tax year?  If the answer is yes, you are likely to need to submit a return - you can check your reporting position using our diagnostic tool.

BDO can provide a bespoke service to complete your online reporting and for high volume reporting for several plans or hundreds of participants have developed BDO Equity Reporter.

Short term business visitors

UK companies with short term business visitors (ie, employees of an overseas subsidiary, parent or other group company or organisation coming to work temporarily in the UK) have two choices: operate PAYE on their pay whilst in the UK or sign up for a short term business visitor (STBV) agreement with HMRC.

In many instances, there is a double tax treaty available which will mitigate the UK tax liability of a business visitor so signing up to an STBV agreement saves a lot of time an effort with UK payroll reporting. However, the UK employer must still make a simple annual report of business visitors covered by the agreement. Read more.

Employer reporting task Deadline
Short term business visitor return – read more 31 May
Provide P60 (pay and tax details) to employees 31 May
Agree PAYE settlement agreement contracts and taxed award scheme contracts with HMRC – read more 5 July
P11D, P11D(b) Expenses and benefit returns to HMRC and employees – read more 6 July
Report benefits in excess of £100 provided to former employees the prior tax year to HMRC 6 July

Online returns for:

6 July
Termination payment details for the prior tax year to HMRC and employees, if the total value exceeds £30,000 and the package includes non-cash benefits 6 July
Taxed award scheme return (P35 TAS) 6 July


If you missed BDO’s Masterclass on Employment Taxes Reporting you can watch a recording now.