A P11D form is where employers and directors of companies have to declare benefits in kind to HMRC.<\/p>\n\n\n\n
Whether you employ people in your business, or you\u2019ve received benefits in kind as a director, you\u2019ll need to declare these benefits every year.<\/p>\n\n\n\n
Being self-employed you\u2019re essentially both an employer and employee, so you should use the P11D form to report any benefits to HMRC as part of your annual Self Assessment<\/a>.<\/p>\n\n\n\n This article covers: <\/p>\n\n\n\n There are two forms you need to know about:<\/p>\n\n\n\n A P11D form is used for employers and company directors to declare benefits in kind \u2013 you\u2019ll submit one for each employee or director.<\/p>\n\n\n\n The P11D(b) form is where you\u2019ll summarise all the P11Ds you\u2019ve submitted to show the total benefits in kind given by the business, and any Class 1A National Insurance contributions you\u2019re due to pay for the year.<\/p>\n\n\n\n A P11D is used to report benefits in kind. Benefits in kind are non-cash benefits, or perks, provided to a director or employee that aren\u2019t included in their salary or wages.<\/p>\n\n\n\n These are taxable benefits so need to be reported to HMRC, and you may need to pay National Insurance<\/a> contributions on these benefits.<\/p>\n\n\n\n Benefits in kind include things like:<\/strong><\/strong><\/p>\n\n\n\n You don\u2019t need to include any allowable business expenses<\/a> on your P11D. This includes things like:<\/p>\n\n\n\n Employers need to file a P11D form for any employees in receipt of benefits in kind. You should also complete this form for company directors or if you\u2019re registered as self-employed.<\/p>\n\n\n\n You must use a separate P11D for each director or relevant employee.<\/p>\n\n\n\n If there aren\u2019t any taxable benefits in kind to declare then you don\u2019t need to complete a form.<\/strong><\/p>\n\n\n\n You have a legal obligation to report any expenses and benefits to HMRC at the end of the tax year. Your P11D must be filed by 6 July for the previous tax year, and any taxes must be paid by 19 July (by cheque) or 22 July (for electronic payments).<\/p>\n\n\n\n The P11D submission deadline for the 2024-25 tax year is 6 July 2025<\/strong> and the payment deadline is 19 or 22 July 2025 depending on how you pay.<\/p>\n\n\n\n It\u2019s important to file all tax returns accurately and on time \u2013 and this includes your P11D form.<\/p>\n\n\n\n The P11D penalties kick in if you miss the deadline by two weeks. After this you\u2019ll be fined \u00a3100 each month<\/strong> (or part month) your form is late, for every 50 employees.<\/p>\n\n\n\n There\u2019s also a penalty for making an incorrect return, or for deliberately submitting incorrect information. This penalty is a maximum of \u00a33,000 for each form.<\/p>\n\n\n\n You could also receive a penalty for late payment. Read more about the HMRC penalty appeals process,<\/a> plus the points-based penalty system<\/a>.<\/p>\n\n\n\n You can report benefits in kind to HMRC in two ways:<\/p>\n\n\n\n The government retired the interactive PDF for 2021-22 submissions. All P11D forms must now be submitted online. <\/strong><\/p>\n\n\n\n Check the government\u2019s website for more guidance on completing the P11D forms<\/a>.<\/p>\n\n\n\n You don\u2019t need to submit a P11D form if you\u2019re payrolling benefits.<\/strong> You just need to register the benefits with HMRC online<\/a> so they know that tax is being collected through payroll. The government website has more information on payrolling benefits<\/a>.<\/p>\n\n\n\n\n
Declaring employee benefits on a P11D form<\/strong><\/h2>\n\n\n\n
P11D form<\/h3>\n\n\n\n
P11D(b) form<\/h3>\n\n\n\n
Benefits in kind to report on your P11D<\/h2>\n\n\n\n
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…and what doesn\u2019t need to be included?<\/h3>\n\n\n\n
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Who needs to complete a P11D form?<\/h2>\n\n\n\n
When is the P11D deadline 2025?<\/h2>\n\n\n\n
What if you miss a deadline?\u00a0<\/strong><\/h3>\n\n\n\n
How to submit your P11D<\/h2>\n\n\n\n
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