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It’s important to tell HMRC about any Class 1A National Insurance contributions that you owe for the tax year ending 5 April 2022 by 6 July 2022 at the latest.
You also need to send them any P11D forms due by 6 July 2022. Failure to do so may result in a penalty. Any Class 1A National Insurance you owe must reach HMRC by 22 July 2022.
Remember, it’s important that you complete your P11D forms correctly the first time. If you make a mistake, it’s time-consuming to correct and your employees will pay the wrong tax in the meantime.
Further guidance is available here: how to complete forms P11D and P11D(b)
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