(Forms P11D and declaration P11D(b)) and class 1A national insurance contributions (NIC)
We will prepare forms P11D as may be required for each employee including directors based on the accounts, information and explanations provided to us on your behalf.
We will prepare form P11D(b) to include the class 1A NIC on benefits-in-kind (BiK) and expenses, both on forms P11D.
We will submit the forms P11D for any benefits/employees for whom benefits are provided but not payrolled with the form P11D(b) online after the form P11D(b) has been approved by you.
We will prepare and send to you the P11D information for you to forward to your employees and directors by the statutory due date of 6 July following the end of the tax year.
We will calculate your class 1A NIC liability on the benefits and expenses that you are obliged to pay HMRC by the due date and send payment instructions to you.
Ad hoc queries by way of telephone and email enquiries are not routine compliance and may result in additional fees. As indicated below, where appropriate we will aim to discuss and agree additional fees, but it may not always be possible to agree these in advance and we reserve the right to charge you an additional fee for these queries.
Where you have instructed us to do so, we will provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These services will be subject to the terms of this engagement letter and standard terms and conditions of business unless we decide to issue a separate engagement letter. An additional fee may be charged for these services. Examples of such work include:
Where specialist advice is required, we may need to seek this from or refer you to appropriate specialists. We will only do this when instructed by the nominated person.
We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or public policy and practice or your circumstances.
We will accept no liability for losses arising from changes in the law or public policy and practice that are first published after the date on which the advice is given.
Failure to do any of the above may lead to penalties and/or interest.
Legal responsibility for approval of the return cannot be delegated to others. The nominated individual agrees to check that the forms that we have prepared for you are complete before they approve them.
If the information required to complete the BiK returns set out above is received more than 60 days after the end of the tax year, we will still endeavour to process the information onto the BiK returns to meet the submission date but we will not be liable for any costs or other losses arising if submission is late in these circumstances. We may charge an additional fee in such circumstances.
Where you wish us to deal with HMRC communications you will forward to us all communications received from HMRC. These must be provided in time to enable us to deal with them as may be necessary within the statutory time limits. It is essential that you let us have copies of any correspondence received because HMRC is not obliged to send us copies of all communications issued to you.
Our services as detailed above are subject to the limitations on our liability set out in the engagement letter in paragraph 22 of our standard terms and conditions of business. These are important provisions, which you should read and consider carefully.
