What is the P11D submission deadline for employers in the UK?

Full answer

What Is a P11D A P11D is the form employers use to report benefits in kind (BIK) and expenses provided to employees and directors that are not processed through payroll. Common examples include company cars, private medical insurance, loans, and non-business travel. A separate P11D is required for each employee who received a reportable benefit. The P11D(b) form accompanies the individual P11Ds and is the employer's declaration of the total Class 1A National Insurance liability on those benefits. Key Deadlines - 6 July: P11D and P11D(b) forms must be submitted to HMRC online. Paper submissions are no longer accepted for most employers. You must also give employees a copy of their P11D (or the equivalent information) by this date so they can check their personal tax position. - 19 July: Deadline for paying Class 1A NI by cheque or bank transfer. - 22 July: Deadline for paying Class 1A NI by electronic payment (Faster Payments or CHAPS). HMRC must receive cleared funds by this date. Class 1A NI Rate For 2026/27, the Class 1A NI rate (employer-only) is 15% on the total value of taxable benefits reported on P11D. The Employment Allowance (GBP 10,500) does not reduce Class 1A NI -- it only offsets Class 1 employer NI on wages. Payrolling Benefits Employers who have registered with HMRC to payroll benefits in kind collect income tax from employees in real time through the payroll, which removes the need to submit individual P11D forms for the payrolled benefits. However, a P11D(b) is still required to report and pay Class 1A NI. The government has consulted on making payrolling of benefits mandatory from April 2026; check HMRC guidance for the current position. Late Filing Penalties HMRC charges automatic penalties for late P11D(b) submissions, calculated per 50 employees per month (or part month) the return is late. Interest accrues on late Class 1A NI payments from 20 July. Errors on P11Ds must be corrected by filing an amended return; deliberate understatement can attract a behaviour-based penalty. Practical Tip Use HMRC's PAYE Online service or approved payroll software to submit P11Ds. Reconcile company car data (list prices, CO2 figures, fuel benefit elections) well before the July deadline to avoid rushed submissions.

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