- File every P11D and your P11D(b) online by 6 July after the tax year ends.
- Pay Class 1A National Insurance at 15% by 22 July, or 19 July by cheque.
- From 6 April 2027, company cars, vans and medical cover must be payrolled.
Here’s how to submit a P11D: report each employee’s taxable benefits online, then file one P11D(b) for the Class 1A National Insurance you owe, both by 6 July after the tax year ends. Many employers hand this to an accountant as part of their payroll services. This guide walks through each step and what to do once you’ve filed.
What is a P11D form in the UK?
A P11D tells HMRC the value of any perks you’ve given employees on top of their salary. These benefits in kind include company cars, private health cover, rent-free accommodation and low-interest loans. Each has a taxable value, and HMRC uses it to make sure the right tax and Class 1A National Insurance is paid.
Every employee who receives a taxable benefit needs their own P11D. The P11D(b) gives HMRC a single summary of all benefits and the Class 1A National Insurance you owe as the employer, and both forms must be filed online.
| Form | What it does | Who it applies to |
|---|---|---|
| P11D | Lists each employee’s individual benefits and expenses | One per employee |
| P11D(b) | Summarises all benefits and Class 1A NIC owed | One per employer |
If your company payrolls benefits instead of reporting them on a P11D, you’ll still need a P11D(b) to declare and pay Class 1A NIC. Leaving those figures out leads to underpaid contributions and HMRC penalties later.
Some benefits are exempt, such as one mobile phone per employee, business travel and trivial benefits of £50 or less that aren’t cash or cash vouchers. Check which items qualify before you file. Knowing your PAYE reference number also makes sure every benefit is linked to the right employer record.
P11D vs P11D(b): what’s the difference?
Both forms work together, but they do different jobs. Think of the P11D as the detail and the P11D(b) as the summary.
| Feature | P11D | P11D(b) |
|---|---|---|
| Purpose | Lists each employee’s individual benefits and expenses | Totals all benefits provided and calculates Class 1A NIC |
| Who needs it | One per employee who received taxable benefits | One per employer, even if benefits are payrolled |
| Shows | The value of each benefit | The overall Class 1A NIC owed |
| Required if benefits are payrolled | No | Yes |
| Sent to | HMRC and the employee | HMRC only |
If you only provide benefits through payroll, you can skip individual P11Ds but must still complete a P11D(b). Knowing which form applies stops you double reporting and keeps your payroll in line with HMRC.
It’s worth understanding how National Insurance is calculated so you can sense-check the final Class 1A figure before you submit.
When do you need to submit a P11D and P11D(b) form?
The P11D deadline is 6 July after the end of the tax year, for both forms. For the 2026/27 tax year, which ends on 5 April 2027, that means 6 July 2027.
HMRC uses the forms to update employees’ tax codes and collect the Class 1A National Insurance your business owes. You must pay it by 22 July 2027 if you pay electronically, or 19 July if you pay by cheque.
You’ll need to submit a P11D if:
- You’ve provided taxable benefits that aren’t processed through payroll.
- Your company covers personal expenses, such as private fuel or accommodation.
- You’ve given employees loans with little or no interest.
You’ll need to file a P11D(b) if:
- You’ve submitted any P11Ds for employees.
- You’ve payrolled benefits, which still need a Class 1A NIC summary.
- HMRC has sent you a P11D(b) notice, even if you’ve no benefits to report.
If HMRC has asked for a P11D(b) but you’ve provided no benefits, you can declare no return of Class 1A online instead (more on that below). A late P11D(b) costs £100 for every 50 employees for each month or part month it’s overdue, so run a quick benefits review each quarter to keep your records ready.
How do you complete and submit your P11D forms?
Start by working out whether your benefits are payrolled or not. If you’ve taxed them through payroll, only the P11D(b) is needed. For everything else, you’ll complete a P11D for each employee who received a taxable benefit.
- Gather your records. Collect details of every benefit and expense for the tax year, including company cars, private medical insurance, staff loans and any reimbursed personal costs.
- Work out each benefit’s value. HMRC has specific valuation rules. Company cars need the list price, CO2 emissions and any optional extras (our guide to company car tax covers the calculation), while most other benefits use the cost to you minus anything the employee pays.
- Complete one P11D per employee. Each form lists that person’s benefits and their taxable value. Show employee contributions correctly so tax and National Insurance are only charged on the balance.
- Complete your P11D(b). Add up the taxable benefits from every employee’s form and work out Class 1A NIC at the current 15% rate. Include any payrolled benefits here too.
- Submit electronically. With fewer than 500 employees, file both forms through HMRC’s PAYE Online service; with 500 or more, use your payroll software. HMRC only accepts paper forms if you’ve stopped trading.
Once HMRC receives your submission, it updates employees’ tax codes to reflect their benefits. Any tax still owed for the year is collected through PAYE or a direct payment.
Class 1A also needs to sit cleanly alongside your wider payroll. Getting it right is easier when your PAYE reference numbers for employers and payroll records match what you report.
Want an accountant to handle this?
If you’ve got one director with a company car, filing through PAYE Online yourself is manageable. Once you’ve several employees, different types of benefit, or some payrolled and some not, the valuations and the Class 1A sum take real time to get right.
With Sleek’s Payroll Management service, a dedicated accountant gathers your benefit details, values each one under HMRC’s rules and prepares every P11D and your P11D(b) for filing. AI does the number-crunching, a qualified accountant checks each figure, and you can see exactly what was filed and why. It runs alongside your monthly payroll, so benefits, PAYE and pensions sit with one team.
How do you submit a nil, amended or late P11D?
Each situation follows slightly different rules. Here’s how to handle them.
How to submit a nil P11D
There’s no separate nil P11D form. If you provided no taxable benefits in the year, you don’t need to send a P11D or a P11D(b). The exception is when HMRC has sent you a P11D(b) or a reminder letter.
- In that case, declare no return of Class 1A National Insurance contributions online, rather than sending individual P11Ds.
- You’ll need your employer PAYE reference, employer name, business postcode and sign-in details.
- Declaring no return of Class 1A stops HMRC treating your return as late and sending penalty letters.
How to submit an amended P11D
If you find a mistake after filing, you can’t resubmit on paper. Fix it with HMRC’s online correction forms instead.
- Fill in both the P11D correction form and the P11D(b) correction form.
- Show the full corrected figures for the employee, not just the item that changed.
- On the corrected P11D(b), enter the total Class 1A due, not the difference from your first version.
- Pay any extra Class 1A straight away, and keep every version for your records.
How to submit a late P11D
If you’ve missed the P11D deadline:
- Submit online as soon as possible.
- Expect a penalty of £100 per 50 employees for each month or part month your P11D(b) is late.
- Interest applies to any Class 1A NIC paid after 22 July.
What are the most common P11D mistakes?
Most P11D errors come from a handful of habits. Avoid these and your filings stay accurate.
Mixing up benefit types
Company cars, vans and fuel each have their own calculation rules. Using the wrong one distorts the benefit value and the Class 1A NIC owed, so check HMRC’s current criteria before you start.
Forgetting exempt benefits
Not every benefit is taxable. Business travel, professional subscriptions and qualifying trivial benefits are often exempt, and reporting them anyway creates extra admin and wrong totals.
Missing employee contributions
If employees pay towards a benefit, that amount reduces its taxable value. Leave it out and your employee overpays tax while you overpay NIC.
Overlooking payrolled benefits
Even if a benefit is already taxed through payroll, it must still appear on the P11D(b) for Class 1A NIC. Leaving it out creates a mismatch between your payroll data and HMRC’s records.
Not keeping documentation
HMRC says you must keep expenses and benefits records for 3 years from the end of the tax year they relate to. That includes every P11D, P11D(b) and the calculations behind them.
Clean records make the whole year-end easier. If you’re unsure how benefits fit into the rest of the cycle, our guide to payroll for limited companies walks through it.
What happens after you’ve filed your P11D forms?
Once your P11D and P11D(b) are in, a few final steps close off the year properly.
Give employees their copies
Each employee who received a taxable benefit must get a copy of their P11D information by 6 July. It helps them check HMRC’s changes to their tax code, and if a code looks wrong, such as an unexpected tax code 0T, they should raise it with HMRC.
Pay your Class 1A National Insurance
Pay any Class 1A NIC by 22 July if you’re paying electronically, or 19 July by cheque. Missing it triggers interest and penalties, so schedule the payment in advance.
Keep your records
Keep copies of every P11D and P11D(b), along with the workings behind them. If HMRC opens a compliance check, you’ll need to produce them quickly.
Review your year-end payroll
Check that every benefit has been accounted for in your PAYE system. If you run more than one payroll, make sure each has the right reference and submission date, and our payroll FAQs answer the questions that usually come up.
How Sleek helps with P11D submissions
Filing P11D and P11D(b) forms takes time once you’ve several employees, payrolled benefits or company cars. Sleek’s accountants handle it as part of your payroll, from deciding which benefits need reporting to calculating Class 1A and submitting everything to HMRC.
Your accountant reviews your benefits and payroll data so nothing is missed or misclassified. That covers:
- Preparing and submitting your P11D and P11D(b) forms online
- Calculating Class 1A NIC at the current HMRC rate
- Checking benefits against the exemptions so you don’t over-report
- Reconciling your year-end payroll so PAYE and benefits data match HMRC’s
Your accountant can also help you get ready for mandatory payrolling from April 2027. If you’d like your bookkeeping, accounts and tax in the same place, our accounting services or a limited company accountant can take on the rest of your year-end.
Let Sleek submit your P11D and P11D(b) for you
Your dedicated accountant prepares every form, checks your Class 1A figure and files with HMRC on time.
FAQs on how to submit a p11d
Can my accountant submit my P11D for me?
Yes. An accountant you’ve authorised as your agent with HMRC can prepare and file your P11Ds and P11D(b) on your behalf. You’re still responsible for the figures, so choose someone who checks the benefit values rather than just keying them in. Sleek does this as part of its payroll management service.
Do directors need a P11D?
Yes, if they receive taxable benefits that aren’t payrolled or covered by a PAYE Settlement Agreement. Each director gets their own P11D, due by the same 6 July deadline. This applies even when the director is the company’s only employee.
Is the P11D being replaced by payrolling benefits?
Partly. Under HMRC’s phased introduction of mandatory payrolling, company cars, car fuel, vans, van fuel and employer-provided medical benefits must go through payroll from 6 April 2027, with Class 1A reported in real time. Most other benefits follow from April 2028, while loans and living accommodation stay outside the mandatory rules for now. You’ll still file P11Ds and a P11D(b) for the 2026/27 tax year by 6 July 2027.
What is a PAYE Settlement Agreement?
A PAYE Settlement Agreement (PSA) lets you pay the tax and Class 1B National Insurance on minor, irregular or impractical benefits yourself, in one annual payment. Benefits covered by a PSA don’t go on employees’ P11Ds. You agree it with HMRC, then pay by 22 October after the tax year ends, or 19 October by cheque.
