Form detail
HMRC Form P11D
Expenses and Benefits
Country
United Kingdom
Revision year
2024
Methods
efile
Updated
2026-05-20
Expenses and Benefits
Annual reporting of taxable benefits in kind provided to employees and directors.
Who must file: Employers who provided taxable benefits in kind to employees or directors during the tax year.
Practical overview
P11D reports cash equivalents of benefits in kind (company cars, private medical insurance, beneficial loans, etc.) for tax and NIC purposes. Class 1A NIC payable by the employer is reported on Form P11D(b). From April 2026, payrolling of benefits in kind becomes mandatory for most categories, changing how P11D works.
Practical steps
- Identify each benefit in kind provided during the tax year (6 April to 5 April).
- Compute cash equivalent under HMRC rules for each benefit type.
- File P11D for each employee online by 6 July following the tax year-end.
- File P11D(b) and pay Class 1A NIC by 22 July (electronic).
Due-date notes
6 July following the end of the tax year; payment of Class 1A NIC by 22 July (electronic) or 19 July (postal).
Timing: 6 July
Penalty snapshot
100 GBP per 50 employees per month for late P11D returns; penalties for inaccuracy and Class 1A NIC underpayment.
Related forms
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormHMRC P60
Cited by
- FormHMRC P60
Primary sources
- HMRC: Expenses and benefits - P11DVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.