If you have not completed a form P11D for an employee because he or she earned at a rate of less than £8,500 per year, you need to complete a P9D return if you made expenses payments or provided benefits to this employee (or to members of their family or household).

You must use form P9D for directors who earn at a rate of less than £8,500 if they either full-time working directors with no material interest in the company or directors of charities or non-profit organisations.