P11D and P46(Car) Reporting for the UK
The benefits provided to employees as part of their employment contract are subject to Tax and National Insurance.
Employers can process these benefits either through the payroll process and deduct tax at source, or they can report them at the end of the tax year by providing P11D statements to their employees. The employers must report these values with details of the benefits. The P11D data transmission to HMRC are done using the secure government gateway.
P11D Reporting
You can use the process Run P11D Archive and Generate Reports. The P11D report comprises a Benefits and Expenses Statement and Worksheets that show details of how a benefit is calculated. The Benefits statement summarizes the value of each benefit provided. Some benefits may have additional worksheets related to the benefit where further details of calculations and other relevant data is given to the employee. Not all benefits have a worksheet.
You can use the HMRC File Submission Process to submit the XML file to HMRC. The P11D data file transmitted to HMRC also reports the data for P11D(b) in the XML format.
P46(Car) Reporting
The information on cars provided to employees for private use as a benefit must also be reported to HMRC using the P46(Car) data transmission through secure government gateway. Employers must notify HMRC of any company car for an employee for private use through P46(Car) Returns.
For electronic submission to HMRC, use the process Run P46(Car) that creates an archive and an XML file.