We have recently discovered that HMRC has changed the government gateway for online submissions of P11Ds. This is subsequent to the main release of our software Version 2008.2.1. The changes are minor and affect the validation of National Insurance Numbers . If some employees are omitted from the online submission because they have invalid National Insurance Numbers, the online submission will contain inaccurate calculations for Class 1A NIC. This would then necessitate the issue of a manual P11D b form.