From 6 April 2023, HMRC no longer accept paper forms P11D and P11D(b). This includes lists.

This means from this date, HMRC require forms to be filed online using:

• HMRC PAYE Online service or, suitable commercial payroll software - including that provided by Sage. 

You can find out more about these changes on Gov.uk

More information is available in the following Knowledgebase article >