Don’t miss the 6 July deadline for reporting benefits in kind via P11D
20 April 2026 | posted in Business tax
When is the P11D deadline?
If you’re not already payrolling your employee (and director) benefits in kind, the deadline for submitting P11D and P11D(b) forms to HMRC for expenses and benefits provided in the 2025 to 2026 tax year is 6 July 2026.
You have to file all P11Ds and P11D(b) for the tax year 2025 to 2026 online and at the same time. Missing the 6 July P11D deadline may result in penalty. HMRC charge penalties monthly and issue penalty notices each quarter until a return is received.
You do not need to submit a P11D for employees if all their expenses and benefits in kind are payrolled, but you are still required to submit a P11d(b) to report the Class 1A National Insurance Contributions due The deadline for the payment of Class 1A National Insurance is 19 July (or 22 July if paying electronically).
N.B. From April 2027, you will have to submit all employee benefits via your payroll software. This is the last year that HMRC will accept P11D forms.
What is a P11D form?
Form P11D is used to report any benefits given to employees such as company cars or vans, private healthcare, gym memberships, professional fees etc. It must be submitted by the employer every year for each member of staff including any directors if they receive taxable benefits.
This enables HMRC to check that the correct amount of tax has been paid and ensure that individuals have the correct tax code.
You must also give a copy of the P11D form to the employee so that they can complete a Self Assessment tax return (if needed), review their tax deductions and allow them to prepare claims for tax relief if applicable.
What is a P11D(b) form?
You must also submit an online form to HMRC at the end of the tax year for any Class 1A National Insurance you owe. This is called a P11D(b). It tells HMRC how much employers’ Class 1A National Insurance contributions you need to pay on the expenses and benefits you’ve provided to your employees.
Do I need to submit a P11D(b) form?
You need to submit a P11D(b) form if:
- you have submitted any P11D forms
- you have paid any employees’ expenses or benefits in kind through your payroll
- HMRC has asked you to file a P11D(b) form
Are P11Ds being scrapped?
Yes. From April 2027, employee expenses and benefits will need to be reported to HMRC through your payroll software. You can find out more about this here.
How Moore can help
If you need further advice about submitting P11D forms or preparing to report benefits in kind through your payroll software, please get in touch.
- Peterborough payroll experts: 01733 397300
- Corby payroll experts: 01536 461900
- Northampton payroll experts: 01604 654254