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E4.11120 Additional annual returns by employers—overview

Certain parts of the system of employer annual returns, although pre-dating the introduction of RTI, remain relevant to RTI employers. This article sets out the additional annual return details required, as well as (mainly for historical reference) details of annual payroll returns still required by non-RTI employers (see E4.1104A).

Before 7 July following the end of a tax year, an employer has to send to HMRC:

1. Ìý

   •ÌýÌýÌýÌý a return of notional payments, taxable expenses and benefits on forms P11D (see E4.11124 and for payrolled benefits, E4.1115)¹

2. Ìý

   •ÌýÌýÌýÌý information about any award (including benefits) exceeding £30,000 made to an employee in connection with the termination of their employment (see E4.11125)²

3. Ìý

   •ÌýÌýÌýÌý information about securities (or options to acquire securities) provided