Definition
A P11D is the form an employer sends HMRC after each tax year to report taxable benefits in kind and expenses given to employees and directors, such as a company car, private medical insurance or a director’s loan of more than £10,000. It is due by 6 July, together with form P11D(b), which reports the Class 1A National Insurance the employer owes on those benefits.
Dates for the 2026/27 tax year
- 6 July 2027: submit the P11Ds and P11D(b), and give each employee a copy of their P11D information.
- 22 July 2027: pay Class 1A National Insurance at 15% (19 July 2027 if paying by cheque).
A late P11D(b) brings a penalty of £100 for every 50 employees for each month or part month it is late.
Payrolling benefits instead
Employers can choose to payroll benefits, taxing them through PAYE during the year instead of reporting them on P11Ds. HMRC plans to make payrolling mandatory for company cars, fuel, vans and medical benefits from 6 April 2027, with most other benefits following from April 2028. Loans and accommodation will stay voluntary.
SmartFiling’s payroll and year-end reporting service includes P11D returns, and the guide to payroll compliance basics covers regular RTI filing.
Related questions
- Do I need to file a P11D for benefits from my company? Yes, if the company gave you taxable benefits that were not taxed through payroll. It must file by 6 July and pay the Class 1A by 22 July.
- Does a director's loan go on a P11D? It can: a loan of more than £10,000 is treated as a benefit in kind.
Related terms
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PAYE (Pay As You Earn)
PAYE (Pay As You Earn) is HM Revenue and Customs' (HMRC) system for collecting Income Tax and National Insurance from employment income…
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Real Time Information
Real Time Information (RTI) is the way employers report payroll to HMRC under PAYE.
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Employer National Insurance
Employer National Insurance (secondary Class 1 National Insurance contributions) is the amount a company pays HMRC on top of the salaries it pays employees and directors.
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Director's loan account
A director's loan account (DLA) is a limited company's record of money moving between a director and the company other than salary, dividends or repaid expenses.
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