What is a P11D form?

A P11D is a form to tell HM Revenue & Customs (HMRC) about taxable benefits and expenses paid to employees (including directors) by employers.  

A P11D does not include expenses and benefits that are included on the payroll, as these are taxed at that point. 

A P11D must be submittedelectronically each year by 6th July. It covers the previous tax year (2024/25 P11D due by 6th July 2025). 

Following submission of a P11D, a payment of Class 1A National Insurance Contributions (NICs) will be payable by 19th July. 

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 terms of 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. 

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

P11Ds are required for the 2024/25 and 2025/26 tax years and after that all benefits must be payrolled so a P11D 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 01756 200002 or use our online contact form. 

First published 13 Feb 2025

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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.