What you need to know when completing a P11D form

The P11D form functions as a reporting mechanism for benefits in kind received by employees and directors. Where employers give their employees and directors certain employment benefits, the employer must complete and submit form P11D for each person receiving benefits. The P11D forms will need to be sent to HMRC and the employees each year. 

What to include on a P11D? 

Unless any benefits or 'perks' provided to employees and directors are either taxed via the payroll or exempt from income tax, they must be included on the P11D form.

Benefits in kind are benefits that employees and directors receive which are not included in their salary or wages.

Typical benefits included, but are not limited to, the following: 

• Company Car and/or Fuel 
• Company Vans (provided for personal use) 
• Private Medical Insurance 
• Gym membership 
• Employer loans over £10,000 (no/low interest charged) 
• Professional and Private memberships 
• Assets provided to an employee with significant personal use 

The value of the benefit is included on the form. HMRC will review the form to check that the correct taxable value has been included. The employee will then need to pay income tax on those benefits either:

• through their self-assessment tax return (if they file one)
• via their HMRC personal tax account online or through the HMRC app, or
• HMRC can use the updated information and values to adjust their tax code for the following year. 

Do I need to submit a P11D? 

Employers must submit a P11D form for all employees and directors who receive benefits that have not been taxed through the payroll. 

If an employer ‘payrolls’ the benefit (taxes them along with employees’ pay on the payroll), these benefits do not need to be reported on a P11D form. 

Employers do not need to show expenses, payment or benefits in kind covered by a PAYE (Pay As You Earn) settlement agreement on a P11D form. 

When to submit a P11D? 

You must complete and submit the P11D form to HMRC annually by 6th July for the previous tax and payroll year. You must report benefits paid for the 2025/26 tax year (6th April 2025 to 5th April 2026) to HMRC by 6th July 2026. 

A further form, P11D(b), must also be submitted to HMRC which reports the Class 1A National Insurance Contributions (NICs) payable. Class 1A NICs payments  must be with HMRC by 22nd July 2026 (or 19th July 2026 if paying by cheque). 

You must submit both forms electronically. Late filing of the P11D and P11D(b) will result in penalties being applied. The first penalty is applied from 7th July and will be £100 per 50 employees. 

The P11D form should be given to the employee that it relates to for inclusion on their self-assessment tax return if necessary, as well as informing them of the income tax due. 

How do I submit forms P11D and P11D(b)? 

P11Ds can be complicated and, depending on the number of employees you have, time-consuming. You may therefore want to think about asking your accountant to prepare the P11Ds for you.  

P11Ds and P11D(b) can be submitted through PAYE online for employers or commercial payroll software. If you have less than 500 employees, you can choose either method. If you have more than 500 employees, you must use your payroll software. 

If you have made an error, you can fix this by completing a P11D or P11D(b) correction form. 

Changes from April 2027  

From April 2027, it will be mandatory to report employment benefits and pay Class 1A NICs through your regular Full Payment Submission (FPS) payroll submissions.  These changes from HMRC will remove the need for employers to submit forms P11D to HMRC and pay Class 1A NIC separately.  Employees will pay income tax on their benefits and employers will pay Class 1A NICs on the benefits through monthly payroll. 

Reporting expenses and benefits for the tax year ending 5th April 2026  

If you payroll some or all of your employees' expenses and benefits, you do not have to include them on a P11D form. However, employers will still be responsible for Class 1A NIC payments. You will need to: 

• Submit a P11D(b) online to tell HMRC your employer Class 1A NIC liability  
• Give employees a letter explaining what expenses and benefits you have payrolled  

What about ERS returns?

If you provide employment related securities (ERS) to your employees - for instance, you have awarded shares, share options or other securities to either employees or directors - then you will also need to file an ERS return by 6th July. This should be done via HMRC's online portal. 

How we can help 

TaxAssist Accountants can help you keep on track with your finances. Speak to our experts who can assist you in completing your P11Ds or ERS returns, as well as providing you with ongoing support and advice. Call us on 01780 671010 or use out online contact form. 

Last updated 11 Jun 2026 | First published 25 Apr 2024

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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.

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