Employers must ensure they have returned their P11D and P11D(b) forms to HM Revenue & Customs (HMRC) by 6 July.

The forms detail all the expenses, payments and benefits that an organisation has offered to each employee earning more than £8,500 in the past 12 months. Payments, expenses and benefits made to an employee's family members must also be included on the forms.

The P11D forms can be found at: http://www.hmrc.gov.uk/forms/ p11.pdf