The year-end return consists of a series of forms being submitted to HMRC and to your employees.
Submissions to HMRC:
| Name | Description |
|---|---|
| FPS | As usual. |
| EPS | With the final declaration. |
| P11D | The summary of expenses and benefits made available to any employee whose gross pay, plus the value of the expenses and benefits, exceeded £8,500 in the tax year. |
| P11D(b) |
A return of employer’s Class 1A NIC liability for the tax year. Note:This attached to the P11D form. |
In addition, your employees must be provided with the following summaries:
- P60 -The employee copy of form P14 in electronic or paper format detailing payments made to them, and statutory deductions made from them, in the tax year.
- P11D - A copy of Form P11D (above) for the employee to keep.
Important:
Cintra iQ does not cater automatically for part submission of EPS submissions. If you have some payrolls processed outside of the Cintra iQ system for PAYE References also used within Cintra iQ, please contact the Cintra Support for advice before making any submission.