Submitting an amended P11D
From 6 April 2023, the process for submitting an amended P11D to HM Revenue & Customs changed. The old paper process has been moved online and HMRC will no longer accept amended P11Ds by post.
Commercially available software is not currently able to do this process so it must be completed on the HMRC links below.
Correcting an error
To correct any errors on previously submitted P11Ds or P11D(b) you will need fill in and submit a form online.
Amended P11D
For any employees that need an amended P11D you will need to include all of the benefits and expenses for that tax year, not just the ones being changed or added.
The example given by HMRC shows:
You submitted a P11D showing a medical benefit of £300 and a car benefit of £2,100. The car benefit is correct but the medical benefit should be £500. Submit a P11D showing both the medical benefit of £500 and the car benefit of £2,100.
Amended P11D(b)
When submitting an amended P11D(b) you will need to include the total amount of Class 1A National Insurance now due, not just the difference from the previous submission.
The example given by HMRC shows:
You submitted a P11D(b) online showing you needed to pay £10,000 of Class 1A National Insurance and you realise you forgot to add £500, your online P11D(b) should show the amount as £10,500.