Answers · UK 2025/26
What is a P11D and do I need to file one?
A P11D is a form employers submit to HMRC reporting Benefits-in-Kind (BIK) provided to employees — company cars, private medical insurance, gym memberships, interest-free loans over £10,000. Employees receive a copy by 6 July. Most BIK are now "payrolled" via PAYE instead.
Full answer
A P11D is an annual end-of-year form completed by UK employers to report Benefits-in-Kind (BIK) provided to employees and directors earning over £8,500/year. The form must reach HMRC by 6 July following the tax year, and employees receive their copy by the same date. Common items reported: company cars and fuel, private medical insurance, gym memberships, interest-free or low-interest employer loans over £10,000, non-business travel and entertainment, accommodation, school fees. Tax treatment: the value of the benefit is added to the employee's taxable income — Income Tax is collected via an adjusted tax code in the next tax year. Employer pays Class 1A NIC at 15% on the total benefit value, payable by 22 July (electronic) or 19 July (postal). Trivial benefits (≤£50, not cash, not reward for work): exempt from P11D. Modern trend: "payrolling benefits" — taxing BIK in real-time through PAYE — eliminates the P11D for those benefits. From April 2026 payrolling will be mandatory for most BIK except interest-free loans and accommodation.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.