A P9D form needed to be filed for each employee who earned less than £8,500 in a tax year. The form included details of expenses and benefits, such as interest-free loans. Employers needed to send the form to HMRC by 6 July.
However, the P9D has been abolished and qualifying expenses are now added to a P11D form.
The comprehensive A-Z guide for payroll professionals
Learn about the key terms and concepts that will help you to manage the complexities of payroll systems effectively, and to confidently meet compliance requirements.