The P9D was designed to report benefits and expenses provided to lower-paid employees i.e. those earning at less than the rate of £8500. The P9D has been abolished from the 2016/17 reporting year and all qualifying expenses need to be reported on a P11D.
Only the following benefits were reportable on a P9D:
This means that certain major benefits are not taxable on lower paid employees. These include: -
P9Ds do not attract any Class 1A National Insurance and have to be submitted to HMRC by the deadline date of 6th July following the tax year end.