Small Business Accountants

How to Submit P11D?

UK employers submit P11D and P11D(b) forms to HMRC to report taxable benefits in kind and pay any Class 1A National Insurance due. The forms are filed online via HMRC's PAYE service, commercial payroll software, or HMRC's Basic PAYE Tools. The filing deadline is 6 July following the end of the tax year, and Class 1A NIC must be paid by 22 July if paying electronically.

By Jordan Macey MAAT Reviewed by Noor Fiaz Updated 16 Apr 2026 4

Key takeaways

P11D and P11D(b) forms must be filed with HMRC by 6 July following the end of the tax year the benefits were provided in, for every employee who received taxable benefits in kind.
Class 1A National Insurance on P11D-reported benefits is payable by 22 July if paying electronically, or 19 July for postal payments, at the 15% rate from 6 April 2025.
Employers can file P11D forms online through HMRC's PAYE service, most commercial payroll software, or HMRC's Basic PAYE Tools; paper P11D forms are no longer accepted.
A separate P11D is filed for each employee who received benefits, while a single P11D(b) summarises the total Class 1A NIC due across all the P11Ds the employer submits.
Late filing triggers a penalty of £100 per 50 employees per month the P11D or P11D(b) is outstanding, plus interest and 5% penalties on any unpaid Class 1A NIC.

Submitting P11D

Submitting P11D form is a crucial responsibility for employers in the UK. Ensuring compliance with HMRC regulations is essential to avoid penalties. In this comprehensive guide, we'll walk you through the process of submitting P11D forms, covering everything from what P11D is to deadlines and penalties.

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What is P11D

P11D is a form used by employers to report employee benefits and expenses to HMRC. It is essential for employers who provide their employees with benefits in kind (BiKs) or reimburse their expenses. BiKs include perks like company cars, private medical insurance, and accommodation provided to employees. P11D form includes details about expenses or benefits such as:

Company cars and fuel
Health insurance
Non-business travel expenses
Non-business entertainment expenses
Loans provided to employees
Company assets provided or transferred to employees or directors that have significant personal use

There's also the P11D(b) form. The P11D(b) form is like a summary sheet that employers give to HMRC along with their P11D forms. It shows the total value of all the benefits and expenses they've reported for their employees. This form helps HMRC calculate how much Class 1A National Insurance contributions (NICs) the employer needs to pay based on the benefits provided to employees. It's important for employers to fill out and submit the P11D(b) form accurately and on time to make sure they pay the correct amount of NICs. You'll need to submit a P11D(b) form if:

you've submitted P11D forms
you've paid your employees' expenses or benefits through your payroll
you've received a reminder from HMRC

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Ways to Submit P11D and P11D(b)

PAYE Online Service: Employers can use the HMRC's PAYE online service to submit P11D forms electronically. This method offers a convenient and secure way to report employee benefits and expenses.
Commercial Software: Employers can also use commercial payroll software specifically designed for submitting P11D forms. These software solutions streamline the process and help ensure accuracy in reporting.

HMRC no longer accepts paper P11D filings and thus, all submissions must be made online.

You should also give a copy of the P11D form to your employee. This helps them with their self assessment tax returns, review their tax deductions and/or allow them to prepare claims for tax relief.

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When You Need to Complete P11D and P11D(b)

Employers must complete and submit P11D forms for each relevant employee by July 6th following the end of the tax year. Additionally, employers need to submit a P11D(b) form to HMRC by the same deadline. The P11D(b) form summarizes the total amount of Class 1A National Insurance contributions (NICs) due on all the benefits and expenses reported on P11D forms.

PAYE Settlement Agreements (PSAs)

If you have a PAYE Settlement Agreement (PSA) with HMRC, you need to make sure you pay any tax or Class 1B National Insurance amount that's due for the year 2025/26 by October 22, 2026. You don't have to report this amount on a P11D form.

Deadlines for Submitting P11D & P11D(b) Forms for 2025/26

For the tax year 2025/26, the deadline for submitting P11D and P11D(b) forms is July 6th, 2026. It's crucial for employers to mark this date on their calendars and ensure that they complete and submit the necessary forms on time to avoid penalties.

What if I Have No BiKs or Expenses to Report?

If you have previously reported Benefits-in-Kind but this year you didn't give any benefits or cover any expenses, you can either:

Fill out a 'nil' return, which means you're telling HMRC that there were no benefits or expenses to report this time.
Let HMRC know online that you don't need to submit a return this year.

P11D Form Late Submission Penalty

Failure to submit P11D forms by the deadline can result in penalties from HMRC. If your P11D(b) form is late, you'll pay a penalty of £100 for every 50 employees, for each month or part of a month it's overdue. Additionally, if you're late in paying HMRC, you'll be charged penalties and interest.

Submitting your P11D forms accurately and on time is crucial for meeting HMRC regulations and avoiding penalties. By understanding what information needs to be reported, when to submit it, and how to do so correctly, you can ensure smooth compliance with HMRC requirements. Remember to mark the deadlines on your calendar and consider seeking assistance from accountants for small businesses if needed. With proper attention to detail and timely action, you can fulfill your obligations as an employer and keep your payroll processes running smoothly.

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Frequently asked questions

How do I submit a P11D to HMRC?

P11D forms are submitted online to HMRC through the employer's PAYE account, through most commercial payroll software, or using HMRC's free Basic PAYE Tools. Paper P11D forms are no longer accepted since 6 April 2023. Each affected employee needs their own P11D, and the employer files one P11D(b) summarising the total Class 1A National Insurance due on all the reported benefits for the tax year.

When is the P11D submission deadline?

P11D and P11D(b) forms are due with HMRC by 6 July following the end of the tax year the benefits relate to. So benefits provided in the tax year ending 5 April 2026 are reported by 6 July 2026. Any Class 1A National Insurance shown on the P11D(b) must be paid to HMRC by 22 July if paying electronically, or by 19 July for payments sent through the post.

What if I have no benefits in kind to report?

If no taxable benefits were provided during the tax year, no P11D or P11D(b) is required. Employers who have previously filed should tell HMRC they have nothing to report for the year by submitting a nil P11D(b) or using the no-return-to-make option in their online PAYE account. This prevents HMRC chasing a missed submission and protects against £100 per 50 employees monthly penalties.

How do I pay Class 1A National Insurance to HMRC?

Class 1A National Insurance is paid separately from the normal monthly PAYE bill. Use payment reference starting 123PA for 2026 returns, followed by the Accounts Office reference and the tax year. Payments can be made by Direct Debit, Faster Payments, CHAPS, or by setting up a recurring bank transfer. The deadline is 22 July for electronic payments or 19 July for cheques posted to HMRC.

What are the penalties for late P11D submission?

HMRC charges £100 per 50 employees per month or part-month that a P11D or P11D(b) is late. The penalty accrues from the 7 July deadline until the forms are submitted. Separately, unpaid Class 1A National Insurance attracts interest from 22 July plus a 5% late-payment penalty after 30 days, with further 5% penalties at 6 months and 12 months overdue. HMRC can also charge penalties for inaccurate returns.

Can I payroll benefits instead of filing a P11D?

Yes. Employers can register with HMRC before the start of the tax year to payroll most benefits in kind. Once registered, benefits are taxed in real time through monthly PAYE so no P11D is needed for those benefits. A P11D(b) is still required to declare the Class 1A National Insurance due on the payrolled benefits, which is paid in July after the tax year ends on the normal 22 July deadline.

Who needs to submit a P11D(b)?

Any UK employer that provided taxable benefits in kind during the tax year must submit a P11D(b), whether those benefits were reported on individual P11D forms or payrolled. The P11D(b) is the employer's declaration of the total Class 1A National Insurance due on all benefits combined. It is submitted once per employer per tax year, not per employee, and is the document HMRC uses to collect Class 1A NIC at 15% from 6 April 2025.