|You may E-File the P11D at the end of each tax year. You must also specify the HMRC particulars of any expenses payments, benefits and facilities provided to each employee or director earning at a rate of £8,500 or more a year, and each director earning at a rate of less than £8,500 a year, unless they are
Further you need to E-File the P11D only If your employees' or directors' are provided with benefits which are payrolled. For more information click here.
- A full-time working director with no material interest in the company, or
- A director of a charity or non-profit making concern.