Form P11D (Expenses and Benefits) is a tax form filed by United Kingdom employers for each director and for each employee earning over £8500 per year, and sent to the tax office with which their PAYE scheme is registered.
The P11D is a statutory form required by HMRC from UK based employers detailing the cash equivalents of benefits and expenses that they have provided during the tax year to their directors, and employees earning at the rate of more than £8,500 per year.
At the end of the tax year you’ll usually need to submit a P11D form to HM Revenue and Customs ( HMRC ) for each employee you’ve provided with expenses or benefits. You’ll also need to submit a P11D(b) form if: you’ve submitted anyP11D forms. you’ve paid employees’ expenses or benefits through your payroll.
Deadlines
| What you need to do | Deadline |
|---|---|
| Submit your P11D forms online to HMRC | 6 July following the end of the tax year |
| Give your employees a copy of the information on your forms | 6 July |
| Tell HMRC the total amount of Class 1A National Insurance you owe on form P11D(b) | 6 July |
| Pay any Class 1A National Insurance owed on expenses or benefits | Must reach HMRC by 22 July (19 July if you pay by cheque) |
| If you have a PAYE Settlement Agreement pay tax and Class 1B National Insurance | Must reach HMRC by 22 October (19 October if you pay by cheque) |
| Pay any PAYE tax or Class 1 National Insurance owed on expenses or benefits | Pay monthly through payroll |