HMRC have made SI 2023/308, The Social Security (Contributions) (Amendment No. 2) Regulations 2023
“These Regulations amend regulation 80 of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (‘the Contributions Regulations’).
Regulation 2 provides that it is mandatory for employers to deliver returns required by regulation 80 by an approved method of electronic communications from 6th April 2023. Employers within paragraph 21D(1) of Schedule 4 to the Contributions Regulations (those who are not required to make electronic real time information returns to HMRC) are exempted from this requirement and can continue to make this return by sending it to HMRC.
A return (known as P11D(b)) is required under regulation 80 where an employer is liable to pay a Class 1A contribution to HMRC. This change is in consequence of equivalent amendments made to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682).”
https://www.legislation.gov.uk/uksi/2023/308/contents/made
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