In this step-by-step guide, I’ll walk you through each section of the P11d form, so you’ll know exactly what goes into each box and where you can find the numbers you need quickly and easily. I’ll show you:
- How to decide whether you need to file P11d forms;
- The special rules you need to follow to calculate the benefit in kind values that you need to report on the form;
- Exactly how to file your P11d forms online.
It’s perfect for Employers who are responsible for filling out their own P11d forms or accountants who handle these forms on behalf of their clients.
Updated 20 June 2021
Step-By-Step Guide to Filing P11ds Online
- What is a P11d >>
Find out more about the P11d, why you need to fill them out, who needs one and where to find it so you’re ready to get started.
- Exemptions and Trivial Benefits >>
There are certain benefits in kind that employers do not need to tell HMRC about or pay tax on.
- P11d Section A – Assets transferred >>
Covers the value of any assets including cars and property, that have been transferred from employer to employee or director.
- P11d Section B – Payments made on behalf of the employee >>
Covers payments made on behalf of the employee relates to any amounts that should have been paid by an employee but were paid by the business instead.
- P11d Section C – Credit cards and vouchers >>
Covers any payments made to an employee in the form of vouchers or via company credit cards for personal expenses.
- P11d Section D – Living Accommodation >>
Covers the cash equivalent of any payments made for living accommodation provided to employees.
- P11d Section E – Mileage allowance >>
Covers the amounts of any excess mileage allowance payments made.
- P11d Section F – Cars and fuel >>
Covers details of company cars and fuel made available to employees for their private use.
- P11d Section G – Company vans >>
Covers vans and van fuel available to employees for their own private use. The P11d values are fixed figures set by HMRC.
- P11d Section H – Beneficial loans >>
Covers details of any loans made to employees at a beneficial rate of interest or under beneficial loan terms.
- P11d Section I – Private Medical Healthcare >>
Covers the cost of medical and dental insurance paid for on behalf on an employee or director.
- P11d Section J – Qualifying Relocation payments >>
Covers relocation expense payments costs exceeding £8,000 of all non qualifying relocation costs.
- P11d Section K – Services supplied >>
Covers the costs of any services supplied where the contract is between the employer and the service supplier.
- P11d Section L – Assets placed at employee’s disposal >>
Covers the assets used privately by employees, but not included elsewhere on the P11d form.
- P11d Section M – Other items >>
This is a mop up section on the P11d form for taxable benefits which don’t fit into the other sections.
- P11d Section N – Expenses payments >>
Covers expenses paid for by the employer but used privately by an employee, specifically travel, entertainment and home phone.
- P11d(b) For Employers >>
If you are an employer or an agent you’ll need to complete a P11d(b) on behalf of the business. Here’s more about this form.
- How to Submit P11d(b) Online >>
Once P11ds are completed, you can complete a P11d(b). Here’s how to find the form and complete it.
- Penalties for Missing the Deadline >>
P11ds are due by 6 July following the end of the tax year, along with a P11d(b). Employers will face penalties for missing the deadline.