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What is a P11d Form?

When employers provide their employees with certain types of benefits, they need to fill in P11d forms from HMRC detailing what’s been provided and use the information contained on them to pay extra tax. Find out more about P11d forms in this guide, where to find them and the deadlines for submitting them.

Friendly Disclaimer: Whilst I am an accountant, I’m not your accountant. The information in this article is legally correct but it is for guidance and information purposes only. Everyone’s situation is different and unique so you’ll need to use your own best judgement when applying the advice that I give to your situation. If you are unsure or have a question be sure to contact a qualified professional because mistakes can result in penalties.

What is a P11d Form?

Certain types of perks that employers provide their employees with attract additional tax. Employers must complete P11d forms with details of the taxable perks they’ve provided so that employees can pay extra income tax on them and the employer can use the information to complete a P11d(b) form and pay additional employers’ national insurance.

In summary, the information contained in the form is used by the:

  • Employer to complete a P11d(b) which shows additional tax payable on the benefits they give;
  • Employees so they know the taxable value of the benefits they have received and can pay any additional tax due via their self-assessment tax return.

What Counts as a P11d Benefit?

Here are some common examples of benefits in kind that count as a P11d benefit:

  • Private Healthcare;
  • Interest-Free loans for a train season ticket;
  • Gym membership;
  • Company Car or Van for business and private use;
  • Fuel Card;
  • Mileage Allowance.

There is a full list of taxable benefits on the HMRC website.

Who Should Get a P11d?

Relevant employees should get a P11d – that’s anyone who is a Company Director or employee, earning over £8,500 per year, receiving a taxable benefit.

P11d forms do not need to be completed where benefits have been taxed through payslips but an employer may need to submit a P11d(b) form to pay additional employers’ national insurance.

What Does a P11d Look Like?

You can find the printable P11d form on the HMRC website. The form is made up of 14 sections, each one relating to a different type of benefit in kind.

example p11d
Example P11d

The 14 sections of the P11d form are:

Section A – Assets transferred
Section B – Payments made on behalf of the employee
Section C – Credit cards and vouchers
Section D – Living Accommodation
Section E – Mileage allowance
Section F – Cars and fuel
Section G – Company vans
Section H – Beneficial loans
Section I – Private Medical Healthcare
Section J – Qualifying Relocation payments
Section K – Services supplied
Section L – Assets placed at employee’s disposal
Section M – Other items
Section N – Expenses payments

When is the P11d Deadline?

One P11d form relates to one tax year**. The deadline for issuing P11d forms to employees and submitting the P11d(b) form to HMRC is 6 July following the end of the tax year that the benefits were provided.  So the deadline for P11ds for the tax year 2022-23 would be 6th July 2023.

Employers must pay any additional national insurance by 22 July and employees will need to submit a tax return by 31 January, along with paying additional income tax.

** the tax year runs from 6 April to 5 April

What are the Penalties for Missing the P11d Deadline?

Employers will get P11d penalties of £100 per 50 employees for each month or part month the P11d or P11D(b) forms are late.

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Friendly Disclaimer: Whilst I am an accountant, I’m not your accountant. The information in this article is legally correct but it is for guidance and information purposes only. Everyone’s situation is different and unique so you’ll need to use your own best judgement when applying the advice that I give to your situation. If you are unsure or have a question be sure to contact a qualified professional because mistakes can result in penalties.