What gets reported
The rules differ by benefit. Company cars, health insurance, travel and entertainment expenses and childcare are common examples HMRC gives1. For an owner-director, the most frequent are a company car or van, private medical cover, and personal bills the company paid.
If the company lends the director money, that’s a director’s loan rather than a P11D question first: read director’s loan accounts and s455. Where a director pays company costs personally and is reimbursed, see expenses paid by a director on behalf of the company.
The forms
- P11D, one per employee or director with benefits: what each one received. It is filed online after the tax year ends2.
- P11D(b), one per company: the total Class 1A National Insurance the company owes2. If all benefits are payrolled, you still file a P11D(b) for the Class 1A2.
Give each director or employee a copy of their information by 6 July too3. They’ll need it for their own Self Assessment return.
Check your company’s dates and set a reminder
Search the Companies House register. Your company page shows its filing dates, what to file next and a reminder you can set.
Deadlines and penalties
| What | When |
|---|---|
| P11D and P11D(b) to HMRC | 6 July3 |
| Copy to each employee | 6 July3 |
| Pay Class 1A | 22 July (19 July by cheque)3 |
A late P11D(b) costs £100 per 50 employees for each month or part month it’s late3. Paying late adds penalties and interest3.
Payrolling from April 2027
From 6 April 2027, medical benefits, company cars, vans and car and van fuel must be reported and taxed through payroll in real time instead of on a P11D5. From 6 April 2028 that extends to most other benefits, except employer-provided loans and accommodation, which keep the end-of-year arrangements for now5. Voluntary payrolling registration reopened on 5 November 20265.
Benefits that are payrolled are taxed through the company’s payroll each payday instead, and still count towards the Class 1A on the P11D(b)2.
Filing P11Ds
Fileyear’s P11D filing works out the cash equivalent of each person’s company car and fuel, van, loan, accommodation, medical cover and other benefits, puts them on a P11D for each person, and adds up the Class 1A at 15% on the P11D(b), including benefits taxed through payroll. It files them in one submission, for the year just ended or a late year, ready for the 6 July and 22 July deadlines. Benefits under salary sacrifice, and more than one company car or loan for one person at a time, are outside what it files.