What is a P11D?
A P11D is used to tell HMRC about taxable benefits and expenses an employee receives from their employer, outside of their normal pay. This matters because these benefits can affect how much tax someone owes, even if the value isn’t included in their payslip.
Employers submit P11D details after the end of the tax year and give employees a copy so they can check the information and keep it for their records. In many cases, the details are used to adjust an employee’s tax code or to support a Self-Assessment tax return. Employers may also need to pay Class 1A National Insurance on some benefits.
Things to know
- Employers usually submit P11Ds by 6 July after the end of the tax year
- Not everyone receives a P11D — it depends on whether they receive taxable benefits or expenses
- Some benefits can be payrolled, meaning tax is collected through payroll instead of using a P11D
- Employees don’t usually pay National Insurance on benefits reported on a P11D, but employers may owe Class 1A National Insurance
- Getting P11D reporting right helps employers stay compliant and helps employees avoid tax surprises
FAQs
Who gets a P11D?
Employees (and some directors) who receive taxable benefits or expenses from their em-ployer may get a P11D.
When is a P11D due?
Employers usually need to submit P11Ds by 6 July after the end of the tax year.
Can a P11D affect an employee’s tax code?
Yes. HMRC may use the information to adjust their tax code, or they may need it for Self-Assessment.
What’s the difference between P11D and P11D(b)?
A P11D reports benefits and expenses for individual employees. A P11D(b) is used by the employer to report and pay Class 1A National Insurance due on those benefits.
