Filling by Internet (FBI)

Introduction

P11D, P9D, P11D(b) and P46 (Car) forms can be submitted directly to the HMRC using the Internet service. This operates through the Government Gateway (www.gateway.gov.uk) using a high security Internet connection this process is seamless and operated entirely from within IRIS. As IRIS needs to connect to the Internet to file the forms, it will be necessary for at least one IRIS terminal to be linked to the Internet.

HMRC do not allow batches of forms to be submitted online for employees; all P11Ds, P9Ds and P46(Car) forms must be submitted together with the P11D(b).

HMRC do not allow the online submission of a P11D(b) when there are no P11Ds, P9Ds or P46(Car) forms to be submitted. If the P11D(b) is being submitted to show that no benefits or expenses were provided; it will have to be submitted by post.

To file P11D, P9D, P11D(b) and P46(Car) forms via the Internet, follow the steps below.

Register on the Gateway to file P11D forms

To use the HMRC Online Services:

You need to obtain an Agent Reference Number, which is provided to you when you register as an Agent for the service.

For PAYE you can register online using the 'Agent Reference Service'. Please log onto https://www.hmrc.gov.uk/online/ for more information.

Once you have registered you will need to obtain authorisation to act on behalf of your clients, to do this you will need to either complete an FBI-2 or use the new Agent Authorisation Online service.

The Authorisation Online service is a new online service for Agents that enables you to request authorisation to act for your client. You can also tell the HMRC online that you wish to cease acting for a client and delete them from your client list.

After logging into the HM Revenue & Customs Website, select Agent services and then click Request an authorisation.

You will receive on-screen confirmation that your authorisation request has been successfully received. You will be able to view your client's information online quicker because you have requested authorisation online, rather than using the paper 64-8 form. It will also enable you to request authorisations in bulk. This service is available for self assessment as well as PAYE.

Once you have submitted the online authorisation request, a letter containing an authorisation code is sent to your client. Your client must then forward the code to you so that you can activate the request.

Activation must take place within 30 days of the authorisation code being issued.

Set up the user ID and password in IRIS

This information is entered via the Setup pull-down menu and is restricted to access by user MASTER.

From the Setup pull down menu:

Select Practice Options then click Tax Options and select the P11D tab along the top of this screen.
The setup area will have the capacity for PAYE and P11D agent details. Please fill in both sections, even if it appears that it is duplicate information. The PAYE will be used for online authorisation of 64-8 which is not included in this release, but to submit P11D online you need to populate the P11D tab.)

The User ID is supplied by HMRC and will be 12 characters mostly capital letters. The password is set by you when registering for the Agent Internet Service, it must be between 8 and 12 characters and contain at least one number. Both fields are case-sensitive. If the user id or password entered on the setup screen is wrong, any Internet returns generated will have to be regenerated after correcting the mistake.

The Internet service is provided free of charge. You must register and set up IRIS (first two steps above) before Electronic Forms can be produced.

Follow the Step by Step guide to generating and transmitting electronic forms.

Click here to see common causes of internet filing errors.