P11Ds – What You Need to Report and Key Deadlines

P11Ds – What You Need to Report and Key Deadlines

As an employer, it’s essential to stay on top of your reporting duties when it comes to employee benefits. One of the most common forms you’ll need to be aware of is the P11D. This form is used to report benefits and expenses provided to employees that aren’t processed through payroll, and there are strict rules and deadlines to follow.
Here's a quick guide to help you understand what needs to be reported on a P11D and when.

What is a P11D?
The P11D form is used to tell HMRC about benefits in kind (BIKs) you’ve given to directors or employees – essentially, non-cash perks that could be considered part of someone’s taxable income.

Common examples include:

• Company cars
• Private medical insurance
• Interest-free or low-interest loans
• Living accommodation
• Gym memberships
• Non-business travel or entertainment expenses

If your business pays for something that benefits an employee personally and doesn’t go through payroll, there’s a good chance it needs to go on a P11D.

What Else Do I Need to Know?

• You’ll need to complete a separate P11D for each employee who has received reportable benefits during the tax year (6 April to 5 April).
• Alongside the P11Ds, employers must submit a P11D(b) – this declares the total Class 1A National Insurance due on the taxable benefits.

Key Deadlines
The deadlines for the 2024/25 tax year (which ended on 5 April 2025) are:

• 6 July 2025: Deadline to file P11Ds and the P11D(b) with HMRC and provide employees with their copy of the P11D.
• 22 July 2025 (or 19 July if paying by post): Deadline to pay any Class 1A National Insurance due.

What If I Don’t Have Any Benefits to Report?
If you submitted P11Ds in the previous year but don’t have any benefits to report for this year, you still need to take action – you must submit a nil P11D(b) to let HMRC know.

Can I Avoid Filing P11Ds in Future?
Yes – many businesses now opt to payroll benefits, which means they process the tax on benefits through employees’ regular PAYE instead of submitting P11Ds. If this is something you’d like to set up, you must register with HMRC before the start of the tax year (i.e., before 6 April).

Need Help With Your P11Ds?
At FileTaxNGo, we make the process quick and stress-free. Whether you need us to handle a one-off submission or manage your year-end compliance every year, our team is here to help.
Get in touch today and let us handle the paperwork while you focus on running your business.