What are P11D and P11D(b) forms?

What is a P11D?

Forms P11D and P11D(b) are used to report benefits-in-kind provided to employees during a tax year. These forms must be submitted to HM Revenue & Customs (HMRC) where the benefits have not been processed through the company payroll.

Form P11D discloses the individual benefits provided to employees or directors.

Form P11D(b) is an employer declaration that confirms the amount of Class 1A National Insurance Contributions due on those benefits.

What are benefits-in-kind?

Benefits-in-kind are non-cash benefits provided to employees that have a personal benefit.

Examples of benefits-in-kind include health insurance, gym memberships and company cars.

As long as certain other criteria are met, some benefits are exempt from reporting, such as mobile phones and trivial benefits.

To check whether a benefit is exempt, we recommend checking HMRC’s guidance.

What tax is due?

It is a requirement that employers pay Class 1A National Insurance Contributions (NIC) on most taxable benefits-in-kind. The Class 1A NIC rate for 2025/26 tax year is 15%.

Employees who receive benefits-in-kind are liable to income tax on the value of those benefits. HMRC usually collects this by adjusting the employee’s PAYE tax code or via self-assessment.

Due dates

It is a requirement to submit forms P11D(b) and P11D to HMRC by 6th July following the end of the tax year.

The due dates for payment are: 19th July if paying by cheque or 22nd July if paying electronically.

Failing to declare benefits-in-kind to HMRC could result in fines and penalties.

Should you require assistance with these forms, please contact your local Perrys branch.