Decommissioning of HMRC online end of year expenses form

There are various routes to report expenses and benefits which need to be returned on a P11D or P11D(b) by 6 July following the end of the tax year. If you have previously used HMRC’s Online End of Year Expenses and Benefits service then HMRC are highlighting that this interactive PDF will be withdrawn on 6 April 2022. If you are filing P11Ds for 2021-22 after that date you will need an alternative route.

HMRC are recommending that employers use HMRC’s PAYE Online Service. This service will allow an employer to make P11D and P11D(b) submissions for up to 500 employees and also online P46(car) submissions.

Employer Helpline

HMRC is reminding employers that if they are looking for specific advice from the helpline, they will need to have their PAYE or Accounts Office reference when they call. Without the reference, HMRC staff can only give general advice.

If an employer has forgotten or mislaid their PAYE reference, HMRC will send this out by post. It is not information that they are able to share over the phone.

Student loans

Employers will be used to changes in rates each year for income tax and NIC, and student loan repayment thresholds are no exception. While the repayment thresholds for plan 2 and post graduate loans have not yet been announced, the thresholds for plan 1 and 4 have been published and, from 6 April 2022, repayment thresholds for student loans will be as follows:

• Plan 1 — £20,195 (up from £19,895)
• Plan 4 — £25,375 (up from £25,000)

Deductions for plan 1 and plan 4 remain at 9% of any earnings above their respective thresholds.

HMRC is also reminding employers to look out for start/stop notices to make sure that deductions are made correctly for all employees with student loans. Student loan deductions do not apply though to off-payroll workers, who will be responsible for arranging their contributions themselves via their self-assessment.