If you’re an employer in the UK and provide benefits or expenses to employees, understanding the P11D deadline and submission process is critical to staying compliant with HMRC. Whether you're offering company cars, medical insurance, or interest-free loans, these perks must be reported correctly and on time.
In this guide, we’ll cover:
What the P11D form is
What needs to be reported
Key deadlines for submission
How to file with HMRC
Common mistakes to avoid
What is a P11D Form?
A P11D form is a statutory document used to report benefits in kind (BIKs) provided to employees or directors. These are non-cash perks that carry tax implications—for example:
Company cars or fuel
Private healthcare
Loans with low or zero interest
Gym memberships
Accommodation or relocation expenses
Employers are legally required to submit these details to HMRC and also share individual P11D statements with each relevant employee.
Who Needs to Submit a P11D?
Any UK business that has provided taxable benefits or expenses during the tax year must file a P11D for each applicable employee or director. Additionally, a P11D(b) form must be submitted to declare the amount of Class 1A National Insurance owed on those benefits.
Key P11D Deadlines for 2025
It’s important to stick to HMRC’s strict deadlines to avoid penalties:
| Task | Deadline |
|---|---|
| Submit P11D forms to HMRC | 6 July 2025 |
| Give P11D copy to employees | 6 July 2025 |
| Submit P11D(b) form | 6 July 2025 |
| Pay Class 1A National Insurance | 22 July 2025 (electronic) / 19 July 2025 (by post) |
Missing any of these dates may result in fines or interest charges.
How to Submit a P11D to HMRC
You can submit P11D and P11D(b) forms in several ways:
Through HMRC’s PAYE Online Service
Using approved payroll or accounting software
Via your outsourced payroll provider
When filing, ensure:
All benefit values are calculated accurately
Employee details are correct
The same forms are sent to both HMRC and the employee
What Is Class 1A National Insurance?
Class 1A NIC is a type of National Insurance employers must pay on most taxable benefits provided to employees. The rate is typically aligned with standard employer NIC rates and must be reported via the P11D(b) form.
Common P11D Mistakes to Avoid
Filing P11Ds may seem straightforward, but errors can lead to HMRC enquiries or penalties. Watch out for:
Omitting reportable benefits
Incorrect valuations
Submitting the wrong form (e.g., P11D instead of P11D(b))
Missing employee details
Late submission or payment
Review all information carefully, and if in doubt, consult a tax professional or payroll advisor.
Can You Payroll Benefits Instead?
Yes. As an alternative to filing P11D forms, some employers choose to payroll benefits, meaning they're taxed in real-time through PAYE. However, this requires registering with HMRC before the start of the tax year (by 5 April) and excludes certain benefits like company cars.
Final Thoughts
Managing employee benefits and submitting P11Ds may not be the most exciting part of payroll, but it’s a critical compliance task that affects both your business and your team. Meeting the P11D deadlines, ensuring accurate reporting, and paying Class 1A NIC on time are all essential to avoiding costly fines or future complications with HMRC.
If you're handling multiple employees or complex benefits, consider outsourcing payroll or benefit administration to stay compliant and save time.
✅ Need Help with P11D Compliance?
Understanding the process is one thing — executing it accurately and on time is another. If your firm needs support with P11D submissions, Class 1A NIC calculations, or full payroll outsourcing, expert help can take the pressure off.
