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THE FOLLOWING SCENARIO RELATES TO QUESTIONS 1-5.
Joe
On 31 December 2016 Joe resigned as an employee of Firstly plc, and on 1 January 2017 commenced employment with Secondly plc. He received a salary and taxable benefits from both Firstly plc and Secondly plc. He is paid monthly by both Firstly plc and Secondly plc.
Secondly plc has 700 employees. It filed its PAYE return due on 31 January 2017 on 4 April 2017. This was the second return that it had submitted late in the tax year 2016/17.
4.By what date must Joe be provided with PAYE form P11D and what information will it contain?
Date What information
A.31 May 2017 Cash equivalents of the benefits
B.31 May 2017 Total taxable earnings
C.6 July 2017 Cash equivalents of the benefits
D.6 July 2017 Total taxable earnings
