2886284 - P11D User Guide

Version management:

V1: First version  28.01.2020

V2: Text updated 30.01.2020

V3: Text updated 26.03.2021

V4: Text updated 12.12.2022

V5: Text updated; attachment added 07.03.2024

V6: Attachment updated (only formatting changes) 24.04.2024

If you’re an employer and provide expenses or benefits to employees or directors, you might need to tell HM Revenue and Customs (HMRC) and pay tax and National Insurance on them.

Examples of expenses and benefits include:

• company cars

• health insurance

• travel and entertainment expenses

• childcare

There are different rules for what you must report and pay depending on the type of expense or benefit that you provide. At the end of the tax year you’ll usually need to submit a P11D form to HM Revenue and Customs (HMRC) for each employee you’ve provided with expenses or benefits.

You’ll also need to submit a P11D(b) form if:

• you’ve submitted any P11D forms

• you’ve paid employees’ expenses or benefits through your payroll

• HMRC have asked you to - either by sending you a form or an email

Your P11D(b) tells HMRC how much Class 1A National Insurance you need to pay on all the expenses and benefits you’ve provided.

You can deduct and pay tax on most employee expenses through your payroll (sometimes called ‘payrolling’) if you’ve registered with HMRC before the start of the tax year (6 April). You don’t need to submit a P11D form for an employee if you’re paying tax on all their benefits through your payroll.

You’ll still need to submit a P11D(b) form so you can pay any Class 1A National Insurance you owe.

From tax year 2022/23 HMRC has stopped accepting paper P11D and P11D(b) forms. All data must be submitted electronically on an online form.

Please see: employer-bulletin-february-2023

HMRC will no longer accept paper forms for correction and do not provide a service where Software Providers can enable the submission of corrections.

Customers who need to make corrections should follow HMRCs instructions published here: Expenses and benefits for employers: Reporting and paying - GOV.UK

(www.gov.uk)