What is a P11D?

Definition of a P11D

A P11D is a form that gives HMRC information about certain benefits you've received from your employer, apart from your salary.

P11Ds must be filed every year with HMRC by 6th July following the end of the tax year. They always contain information for a tax year at a time.

Your employer must file a P11D for each of their employees, plus another form called a P11D(b), which shows how much, if any, National Insurance (NI) they have to pay on the benefits they've provided to you. NI that's payable on benefits is called 'Class 1A NI'.

Your employer must then give you a copy of your P11D too.

Some benefits that are shown on the P11D do incur extra tax or NI for either you, your employer, or both of you. Other benefits aren't shown on the P11D, instead your employer must add them to your earnings and deduct PAYE, NI or both on the value of the benefit.

As of 6th April 2016, employers are no longer required to report reimbursed expenses on forms P11D.

Disclaimer: The content included in this glossary is based on our understanding of tax law at the time of publication. It may be subject to change and may not be applicable to your circumstances, so should not be relied upon. You are responsible for complying with tax law and should seek independent advice if you require further information about the content included in this glossary. If you don't have an accountant, take a look at our directory to find a FreeAgent Practice Partner based in your local area.

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