What is a P11D form and when does it need to be filed for 2026/27?

Full answer

Form P11D (Return of Expenses and Benefits) is an HMRC form that employers complete at the end of each tax year for each employee or director who received taxable benefits or expenses not already subject to PAYE. The form has sections covering: company cars and fuel (sections F and G), vans (section G), private medical or dental insurance (section I), living accommodation (section D), interest-free or low-interest loans (section H), relocation expenses above £8,000 (section J), and other expenses/benefits (section M). P11D(b): this is the employer-level declaration summarising all Class 1A NI due. Class 1A NI is charged at 13.8% on the cash equivalent value of most BIKs, paid by the employer only (no employee NI on BIKs -- employees pay Income Tax instead, usually via a PAYE code adjustment). Key deadlines for 2025/26 tax year: P11D and P11D(b) submitted to HMRC: 6 July 2026. Copy of P11D to employee: 6 July 2026. Class 1A NI payment: 19 July 2026 (cheque), 22 July 2026 (electronic). Penalties: late P11D submission incurs £100 per 50 employees per month. Incorrect P11Ds can result in additional tax assessments and interest charges. From 2026/27 onwards, HMRC is moving towards mandatory payrolling of benefits, which will eventually replace the P11D process entirely. However, for 2025/26 and 2026/27, both routes remain available. P11D forms are submitted online via HMRC's PAYE online service or compatible payroll software. HMRC guidance: the 480 booklet (Expenses and Benefits: A Tax Guide).

More answers

• How are benefits in kind reported to HMRC in the UK?
• How does payrolling benefits work in the UK for 2026/27?