What is a P11D form?
A P11D is an end-of-tax-year form that reports certain benefits employers have provided to their employees (including directors).
These benefits — or 'Benefits in Kind' — are perks an employee or director gets on top of their salary. They can incur Class 1A National Insurance contributions (NICs), which are currently 15% for the 2025-26 tax year.
A second form, the P11D(b), is submitted alongside the P11D and shows how much National Insurance is due on those benefits.
When is the P11D due?
P11D forms need to be submitted for each tax year and are due by 6th July following the end of the tax year. Late submissions can rack up a penalty of £100 (per 50 employees) per month until the form is filed.
What needs to be included?Some of the most common benefits to include are:
- Company cars and/or fuel for private use
- Mileage above the HMRC approved rate
- Health insurance, such as private medical or dental cover
- Low or interest-free director loans that exceed £10k
- Staff entertaining over the £150 per person threshold
What if there aren't any benefits to report?
If there are no benefits to report for individual employees, you don't need to file individual P11D forms. But you still need to submit a P11D(b) to HMRC — even if it's a nil return.
When are payments due?
If Class 1A NICs are due, you'll need to pay HMRC by 22nd July (electronic payment).
P11D on self-assessments
If you have a P11D, those figures also need to go on your self-assessment tax return. So make sure you don't file your self-assessment for that tax year before the P11D has been submitted.
Big changes coming in 2027
From April 2027, the way most benefits are reported to HMRC is changing. Instead of submitting P11D forms at the end of the tax year, most employers will need to report and tax benefits through their payroll in real time — month by month, rather than once a year.
It's a big shift, and we want to make sure you're fully prepared. We'll be sending out a full guide later in the year with everything you need to know — watch this space.
