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P11D Forms - A Quick Guide

P11D forms are used to report benefits in kind provided to employees, to HMRC. If everything you pay to employees goes through your payroll, then there is no need to prepare and submit P11D’s.

Typical benefits that need reporting are:

  • Company cars.
  • Private medical insurance.
  • Reimbursement of mobile phone costs.

That list is far from exhaustive, so if you provide anything else outside of payroll then get in touch with your usual Payplus contact to check if it is reportable. A more complete checklist of benefits can be found here.

In past years, reimbursement of business mileage and business expenses to employees used to have to be reported on P11D's and then tax relief claimed by the employee, but that is no longer necessary.

The benefits reported on P11D forms will usually be adjusted against the tax codes of employees concerned to ensure the appropriate amount of tax is paid.

Class 1A national insurance is payable by the employer on many benefits at the rate of 13.8% and is reported on form P11D(b). This is submitted to HMRC along with the P11D’s.

You may get a notice from HMRC to file a return for Class 1A national insurance even if nothing is due. In that case, a nil return can be filed online.

All forms must be with HMRC by 6th July and Class 1A national insurance is payable by 19th July (or 22nd if paid electronically).