P11D Form Guide: What to Include & Deadlines 2026
The P11D form is the official way to report benefits-in-kind received by employees and directors. Certain employment benefits must be recorded by employers and submitted to HMRC each year. But knowing what to include and how to submit a P11D can be confusing. In this guide, we’ll get you started with the basics.
What should a P11D include?
The P11D form deals with benefits-in-kind: benefits that employees and directors receive which are not included in their salary or wages. All such benefits must be reported, unless they are taxed via payroll or exempt from Income Tax. Examples include, but are not limited to:
- Company car, vans and/or fuel
- Private medical insurance
- Gym membership
- Employer loans over £10,000 (no/low interest charged)
- Professional and private memberships
- Assets provided to an employee with significant personal use
The value of the benefit must be included on the form, which will be reviewed by HMRC to assess the correct taxable value. Employees and directors then need to pay Income Tax on the benefits they receive. This can be paid:
- through the Self-Assessment tax return
- via the HMRC personal tax account, either online or via app
- by an adjusted tax code for the following year
Do I need to submit a P11D?
Employers must submit a P11D form for all employees and directors who receive benefits that are not taxed through payroll. Any benefit that is taxed alongside the employee’s pay on the payroll does not need to be reported. Benefits and expenses covered by PAYE settlement agreements do not need to be included.
When should the P11D be submitted?
The P11D form for the previous tax and payroll year must be submitted by 6 July. For 2025-26, the P11D must be submitted by 6 July 2026.
Employers must also submit a P11D(b) form, which reports any Class 1A National Insurance Contributions (NICs) that are payable. These payments must reach HMRC by 22 July (or 19 July if paying by cheque).
Both the P11D and P11D(b) should be submitted electronically. Late filing results in a penalty of £100 per employee, applicable from 7 July. P11D forms should also be given to the relevant employee for inclusion on their Self-Assessment where necessary.
How to submit the P11D and P11D(b)
The P11D and P11D(b) forms can be submitted via PAYE online for employers or commercial payroll software. Companies with under 500 employees can choose either method, while those with over 500 employees must use payroll software. The process can be complex, so seeking assistance from an accountant is advisable.
Changes from April 2027
From April 2027, companies will be required to report employee benefits and make Class 1A NICs through their Full Payment Submission (FPS) payroll submissions. This means P11D forms and Class 1A NICs can be sent at the same time.
How an accountant can help
An accountant can help with the preparation and submission of P11D and P11D(b) forms, ensuring your company submits the right information and your employees and directors pay the correct amount of tax. Speak to a reputable firm today for expert assistance.
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