The P11D form
One form, one date, and two things people mix up. The P11D reports what an employee got that was not cash. The P11D(b) declares what the employer owes on it. Both are due 6 July.
Updated 11 September 2026 · Tax year 2026/27
What is a P11D? #
The P11D meaning, in one line: it is the form an employer files to tell HMRC what benefits in kind an employee received during the tax year.
A benefit in kind is anything of value that is not cash. A company car, private medical insurance, a gym membership, living accommodation, an interest-free loan. The employee pays Income Tax on the value and the employer pays Class 1A National Insurance at 15%, so HMRC needs to know what it was worth.
What is a P11D form in practice? A per-employee return. One employee with three benefits gets one P11D listing all three. Ten employees with benefits means ten P11Ds, plus a single P11D(b) covering the employer's total Class 1A bill.
P11D vs P11D(b) #
| P11D | P11D(b) | |
|---|---|---|
| What it reports | One employee's benefits | The employer's total Class 1A due |
| How many | One per employee with benefits | One per employer |
| Who it affects | The employee's Income Tax | The employer's National Insurance |
| Deadline | 6 July | 6 July |
The P11D b form is the one that carries the penalty. Late P11Ds are a problem; a late P11D(b) is what generates the charge described below.
What P11D value means #
P11D benefits are valued before they are reported, and P11D value is the figure that valuation produces. It is not a term on the form at all. It is what people call the figure a benefit is valued at, and on a company car it has a very specific meaning.
The P11D value of my car, as it usually gets searched, is the manufacturer's list price when new, including VAT and delivery, plus any accessories fitted. What is P11D value not? It is not the price your employer paid, not a discounted price, not the second-hand price, and not what the car is worth today.
For other benefits the value is usually simply what it cost the employer, or a figure set by a statutory formula, as with an interest-free director's loan.
Every P11D deadline #
| What | Deadline |
|---|---|
| Notify employees if you are starting to payroll benefits | 1 June |
| P11D submission deadline | 6 July |
| P11D(b) filing deadline | 6 July |
| Give each employee their copy | 6 July |
| Pay Class 1A electronically | 22 July |
| Pay Class 1A by post | 19 July |
The P11D filing deadline and the P11D payment deadline are different dates and it is worth keeping them apart: file by 6 July, pay by 22 July. Note that the postal payment deadline is earlier than the electronic one, which catches people who switch method.
P11D late filing penalty #
£100.00 per 50 employees, for each month or part month the P11D(b) is late.
Read "part month" carefully. Filing on the 7th of a month costs exactly the same as filing on the 30th, so if you have already missed a month there is no benefit in waiting, and a real benefit in filing before the next one starts.
Interest also runs on Class 1A paid after 22 July, at the same HMRC late payment rate that applies to other taxes. Filing and paying are separate obligations here as everywhere else.
How to file a P11D #
Online, through HMRC's PAYE service or through commercial payroll software. Paper P11Ds are no longer accepted from employers, so how to submit P11D returns comes down to which online route you use.
HMRC's own service handles a small number of employees. Payroll software usually produces P11Ds from the benefit data already in it, which is less work if the benefits are already recorded. There is no P11D form PDF to fill in and post.
Getting it wrong is fixable. A P11D correction is made by submitting an amended return showing the correct total rather than the difference, and HMRC has an online route for it.
Payrolling benefits instead #
There is an alternative to reporting benefits after the year: payroll them through the year, so the tax comes off each month and the employee never gets a surprise tax code change.
To start, you must register with HMRC before the tax year begins and notify affected employees by 1 June. You cannot change how you report benefits partway through a year.
- Living accommodation provided to an employee
- Interest-free and low-interest loans, including an overdrawn director loan account
That second item catches a lot of small companies. An overdrawn director's loan account over £10,000.00 is a reportable benefit, and it cannot be payrolled away.
What actually goes on a P11D #
- Company cars and vans, plus private fuel if provided
- Private medical and dental insurance
- Interest-free and low-interest loans over the threshold
- Living accommodation
- Assets transferred to an employee, or made available for private use
- Non-business entertainment and vouchers
What does not: anything covered by an exemption, such as genuine business expenses reimbursed at cost, trivial benefits within the rules, workplace parking, and employer pension contributions. Those need no P11D at all.
If you are a single-director company #
Most sole-director companies have nothing to report, and file nothing. The question is simply whether the company gave you anything that was not salary or dividend.
The two that most often turn up unexpectedly are a company car, which is rarely worth it at current rates, and an overdrawn director's loan account. If neither applies, there is no P11D and no P11D(b).
If you do have something to report, the P11D calculator totals every benefit and shows the Class 1A alongside the employee's tax. The car side on its own is on the company car tax calculator and the director's loan calculator, and the surrounding payroll duties are in payroll for small business.
Common questions #
What is a P11D?
A P11D is the form an employer files to report benefits in kind given to an employee during the tax year, such as a company car, private medical cover or an interest-free loan. It tells HMRC what the benefit was worth so the employee can be taxed on it.
What is the P11D deadline?
6 July after the end of the tax year, for the form itself, the P11D(b) and the copy you give the employee. Class 1A National Insurance is due separately by 22 July electronically, or 19 July if paying by post.
What does P11D value mean?
On a company car it means the list price used to work out the benefit: the manufacturer's published price including VAT and delivery, plus accessories. It is not what the employer paid and not what the car is worth now, which is why a second-hand car is still taxed on its price when new.
What is the difference between a P11D and a P11D(b)?
The P11D reports each employee's benefits. The P11D(b) is the employer's own declaration of the total Class 1A National Insurance due on all of them. One P11D per employee, one P11D(b) per employer.
What is the penalty for a late P11D?
£100 per 50 employees for each month or part month the P11D(b) is late, plus interest on Class 1A paid late. Because it is charged per month or part month, filing one day into a month costs the same as filing at the end of it.
Do I still need a P11D if I payroll benefits?
Usually not for the benefits you payroll, but you still need a P11D(b) for the Class 1A, and some benefits cannot be payrolled at all. Living accommodation and interest-free loans still go on a P11D however you handle the rest.
Do I need a P11D if I am the only director?
Only if the company provided you with a benefit. A sole director taking salary and dividends with no company car, no medical cover and no overdrawn loan account has nothing to report. An overdrawn director loan account over £10,000 is the one that catches people.