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A P11D is the HMRC form employers use to report taxable expenses and benefits in kind (BIK) given to directors and employees in the tax year - things like company cars, private medical insurance, beneficial loans and accommodation. It is submitted alongside the P11D(b), which totals the Class 1A National Insurance the employer owes on those benefits. HMRC uses the P11D figures to update each employee's tax code so the right Income Tax is collected through PAYE.

Employers must file a P11D for each director and for any employee who received taxable benefits or expenses during the tax year that were not payrolled or covered by an exemption. If you have payrolled all benefits and registered with HMRC before the tax year started, you do not need a P11D for those benefits - but you still must file a P11D(b) for the Class 1A NIC. Employees do not file P11Ds; they receive a copy from their employer for their own records and Self Assessment if they complete one.

The deadline to file P11D and P11D(b) returns with HMRC is 6 July following the end of the tax year (so for the 2025-26 tax year, the deadline is 6 July 2026). Employees must also be given a copy of their P11D by 6 July. Class 1A National Insurance shown on the P11D(b) must be paid by 22 July if paying electronically, or by 19 July if paying by post. Missing the 6 July deadline triggers automatic penalties.

The P11D is per-employee - one form for each director or employee who received reportable benefits, listing every benefit and its cash equivalent. The P11D(b) is a single end-of-year summary the employer files for the whole company. It declares the total Class 1A NIC owed on all the benefits reported across every P11D (and on any payrolled benefits) and acts as the formal employer's declaration. You need to file a P11D(b) if you owe any Class 1A NIC, even if you have payrolled all the benefits themselves.

Common BIK items reported on the P11D include: company cars and fuel (Sections F and G), vans (Section H), private medical and dental insurance (Section I), beneficial loans over GBP 10,000 (Section H), living accommodation (Section D), assets transferred or placed at the employee's disposal (Sections A and L), non-business travel and entertainment, gym memberships, school fees and most non-cash gifts. Trivial benefits under GBP 50, business expenses fully reimbursed, and benefits covered by a PAYE Settlement Agreement (PSA) are not reported on the P11D.

Yes. Payrolling benefits lets you tax most BIKs in real time through your PAYE payroll, removing the need to file individual P11Ds for those benefits. You must register with HMRC's payrolling benefits service before the start of the tax year you want to start - you cannot register mid-year. You still file a P11D(b) at the end of the tax year for the Class 1A NIC. From April 2026, HMRC is moving towards mandatory payrolling for most benefits, so many employers are switching now to get ahead. Beneficial loans and living accommodation cannot currently be payrolled and still need a P11D.

The P11D value of a company car is the manufacturer's list price on the day before first registration, plus VAT, delivery, number plates and any factory-fitted accessories - it is not the price your employer paid. The taxable benefit is then this P11D value multiplied by the appropriate percentage from HMRC's CO2 emissions table (currently 2% for fully electric cars in the 2025-26 tax year, rising to 3% in 2026-27, and up to 37% for the highest-emission petrol or diesel cars). Capital contributions up to GBP 5,000 from the employee reduce the P11D value, and any private fuel provided is a separate fuel benefit charge.

If P11D or P11D(b) returns are not filed by 6 July, HMRC charges an automatic penalty of GBP 100 per 50 employees for every month (or part month) the return is late. After four months HMRC may issue further penalties, plus interest on any unpaid Class 1A NIC. Inaccurate P11Ds can attract penalties up to 100% of the additional tax due, depending on whether the error was careless or deliberate. If you discover a mistake after filing, you can submit an amended P11D - HMRC's online amendment service became available in April 2025.

Keep it with your tax records. The benefits shown on it have already been reported to HMRC and your tax code will normally be adjusted automatically so the extra Income Tax is collected through PAYE. If you complete a Self Assessment tax return (for example because you are a director, earn over GBP 150,000 or have other untaxed income), copy the figures from your P11D into the 'Employment' pages, box 9 onwards. Check the figures match what you actually received - if anything looks wrong, ask your employer for an amended P11D rather than altering it yourself.

PDF Edit lets you fill, save and print HMRC's official P11D PDF locally in your browser - no upload, no account, no watermark on the saved file. For most employers, HMRC requires P11D and P11D(b) to be submitted electronically through HMRC's PAYE Online service, commercial payroll software, or the GOV.UK online form. Use PDF Edit to draft, review and archive a clean copy of each P11D before keying the figures into your submission channel - or for record-keeping where a paper version is acceptable (for example, supplying employees with their copy by 6 July).