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 the employer's knowledge has made relevant payments to his employees
...
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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 the employer's knowledge has made relevant payments to his employees
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
