Policy paper

Directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 and regulation 1(2) of the Social Security (Contributions) Regulations 2001

Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods for the delivery of information.

• From: HM Revenue & Customs
• Published: 31 March 2023

Documents

P11D and P11D(b) Commissioners' direction

ODT, 21.4 KB

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Details

These directions set out the HMRC approved electronic filing methods which must be used to submit forms P11D and P11D(b). These directions come into effect from 6 April 2023.

Published 31 March 2023