HMRC's software developers' support team have provided details of a trial to accept data on payrolled benefits by CD where there is no made good box on the P11D. The announcement in full is:

Payrolled benefits and P11Ds: submission on CD

The following process may only be used when reporting benefits that have been payrolled and there is no “Amount made good or from which tax deducted” box on the P11D; e.g. where a car benefit has been payrolled.

You may send HMRC these details on a CD, rather than in the form of paper P11D lists, however CDs cannot be accepted for any other type of P11D/P11D(b) submission.

However, where the only benefit provided has an “Amount made good or from which tax deducted” box on the P11D then this should be completed so that the P11D can be submitted in the normal way.

The process to follow for sending a CD:-
The CD must be clearly labelled with:
• Employer name
• Employer reference (Empref)
• Tax Year
• P11D: payrolled benefits only

The CD must be accompanied by a letter stating that the CD contains P11D payrolled benefit details only and also show:
• Employer name
• Employer reference (Empref)
• Tax Year

The payrolled P11D details should be in the form of an Excel spreadsheet and conform to the Quality standard given for P11D lists found at
HM Revenue & Customs: End-of-year forms at a glance: P9D, P11D, P11D(b)
Data must be supplied uncompressed.

Postage & Packing:-
You should mark your package “PRIVATE & CONFIDENTIAL” and may choose to use recorded delivery.
You should ensure that your media is write-protected and in a suitable mailer with the accompanying documentation before you send it to the following address:-

HMRC NIC&EO
P11D Support Team
Tynemouth House
Room BP8019
Benton Park View
Longbenton
Newcastle Upon Tyne
NE98 1ZZ

HMRC PSN Employers Team 19 May 2011

Submitted Monday, 30th May 2011