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Some Thoughts on P11Ds

Robert Maas, Blackstone Franks, give us his thoughts on P11Ds

 
Robert Maas Blackstone Franks give us his thoughts on P11Ds
 
What is a P11D and what is the statutory authority to require an employer to complete it? A P11D is a return under Taxes Management Act 1970 s 15. Section 15 states that every employee who is required to do so by a notice from an Officer of the Board must make a return containing specified information. The notice can require the return to contain particulars of:
 
a)     relevant payments made by the employer
 
b)     relevant payments made by a third party by arrangement with the employer and
 
c)     the name and address of any other person who to...

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