A P11D is a form to tell HMRC about taxable benefits and expenses paid to employees (including directors) by employers. A copy is also sent to the employee (or director) for their personal tax purposes. It does not include expenses and benefits that are included on the payroll, as these are taxed at that point and included on the P60 form for employees and directors. On 15th June 2026 HMRC updated its guidance on the upcoming mandatory payrolling of benefits. What is the deadline for P11D forms? Employers must ensure that P11Ds are be submitted electronically each year by 6th July. The form covers the previous tax year, so for instance the 2025/26 P11Ds are due by 6th July 2026). Following the submission of a P11D, you must make a payment of Class 1A National Insurance Contributions (NICs) by 22nd July (or 19th July if paying by cheque through the post). Form P11D(b) should also be filed electronically with HMRC to report the Class 1A NICs paid. What needs reporting on a P11D? Benefits in kind include: Company car Private medical insurance Accommodation Trivial benefits are benefits where you don’t have to pay tax or report them to HMRC. This is where the benefit: Has a value of £50 or less Is not cash or a cash voucher Is not a reward for work or performance Is not in the terms of the employee’s contract However, if you provide trivial benefits as part of a salary sacrifice arrangement where arrangements were made after 6th April 2017, you will need to include these on a P11D and pay NICs on the benefit. What should not be reported on a P11D? When it comes to employee benefits, not all of them are taxable. There is a comprehensive list of benefits and expenses that will help you determine what is taxable. If you are unsure, speak to your accountant who will be able to advise you. Once the new mandatory payrolling of benefits rules are fully in place, a P11D form won’t be required. How TaxAssist Accountants can help When it comes to payroll and reporting benefits, speak to us for help. Call us on 0800 0523 555 or use our online contact form.

Questions and Answers

What is a P11D form?

I am looking at the benefits package I provide for my employees, will I need to prepare a P11D?

Last updated 29 Jun 2026 | First published 13 Feb 2025

By Helen Wood, CA 2 min read

Directors' Series Employers

A P11D is a form to tell HMRC about taxable benefits and expenses paid to employees (including directors) by employers. A copy is also sent to the employee (or director) for their personal tax purposes. It does not include expenses and benefits that are included on the payroll, as these are taxed at that point and included on the P60 form for employees and directors.

On 15th June 2026 HMRC updated its guidance on the upcoming mandatory payrolling of benefits.

What is the deadline for P11D forms?

Employers must ensure that P11Ds are be submitted electronically each year by 6th July. The form covers the previous tax year, so for instance the 2025/26 P11Ds are due by 6th July 2026). 

Following the submission of a P11D, you must make a payment of Class 1A National Insurance Contributions (NICs) by 22nd July (or 19th July if paying by cheque through the post). Form P11D(b) should also be filed electronically with HMRC to report the Class 1A NICs paid.

What needs reporting on a P11D?

Benefits in kind include:

Company car
Private medical insurance
Accommodation

Trivial benefits are benefits where you don’t have to pay tax or report them to HMRC. This is where the benefit:

Has a value of £50 or less
Is not cash or a cash voucher
Is not a reward for work or performance
Is not in the terms of the employee’s contract

However, if you provide trivial benefits as part of a salary sacrifice arrangement where arrangements were made after 6th April 2017, you will need to include these on a P11D and pay NICs on the benefit.

What should not be reported on a P11D?

When it comes to employee benefits, not all of them are taxable. There is a comprehensive list of benefits and expenses that will help you determine what is taxable. If you are unsure, speak to your accountant who will be able to advise you. 

Once the new mandatory payrolling of benefits rules are fully in place, a P11D form won’t be required. 

How TaxAssist Accountants can help

When it comes to payroll and reporting benefits, speak to us for help. Call us on 0800 0523 555 or use our online contact form.

Last updated 29 Jun 2026 | First published 13 Feb 2025

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

Helen Wood, CA

Helen is a qualified chartered accountant (CA) and joined TaxAssist in 2025 following three years as a freelance content writer for clients in the tax and accounting publishing sector. Prior to this, She spent 17 years at Big Four and Top 10 accountancy firms. Helen writes clear and helpful articles on tax and accounting for businesses and individuals.

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