If you’re a business owner running limited company, there’s a good chance you’ve come across the term P11D, and possibly wondered what on earth it’s all about. The good news? It’s not as complicated as it sounds. In this guide, we’ll explain what a P11D form is, why it matters, who needs to complete one, and the key deadlines to keep in mind.
What is a P11D form?
A P11D form is used by employers to report expenses and benefits in kind they’ve given to employees or directors during the tax year. That includes things like company cars, private medical insurance, interest-free or low-interest loans (like a director’s loan), gym memberships, and travel and entertainment expenses not reimbursed through payroll.
The P11D form business owners have to fill out
What kind of benefits are typically reported?
The types of benefits reported on a P11D can vary depending on your business setup and what you offer your team. Common examples include:
- Company cars or fuel: If an employee has use of a car provided by the company, or fuel for personal journeys, this needs reporting.
- Private medical or dental insurance: Paid by the business on behalf of an employee or director.
- Director’s loans over £10,000: If you’ve borrowed money from the company at little or no interest.
- Living accommodation: If you provide an employee or director with somewhere to live.
- Subscriptions or memberships: To gyms, clubs, or professional bodies (unless they’re wholly business-related).
- Non-business travel or entertainment: Any personal trips or perks not directly tied to business activity.
If you’re unsure whether something counts as a reportable benefit, HMRC provides detailed guidance, or better still, we can walk you through it.
Who needs to file a P11D?
If you’re an employer and you’ve provided any non-cash benefits to your staff or directors, you’ll likely need to file a P11D form for each individual who received those benefits.
Even if you’re a small company and you’re the only employee, this still applies. If your business has paid for your private health insurance or given you use of a company car, for example, you’ll need to report that to HMRC.
Note: You don’t need to file a P11D for items already taxed through your payroll, this is known as ‘payrolling benefits’. If you’ve registered for this, those benefits don’t need to go on a P11D. But you do still need to submit a separate P11D(b) form, which we’ll explain next…
What’s the difference between a P11D and a P11D(b)?
Great question…
- P11D – shows HMRC what benefits each employee or director received.
- P11D(b) – tells HMRC how much Class 1A National Insurance is due on those benefits.
You’ll need to submit a P11D(b) even if you’re payrolling benefits, or if no P11Ds are due, but you’re confirming that to HMRC.
Key deadlines to remember
The tax year runs from 6 April to 5 April. For the 2024/25 tax year, here are the important dates:
- 6 July 2025 – Deadline to submit P11D and P11D(b) forms to HMRC
- 6 July 2025 – You must also give a copy of the P11D to each employee
- 22 July 2025 – Deadline for paying any Class 1A National Insurance (or 19 July if you’re paying by post)
Miss the deadline and you could face penalties, not to mention interest on late payments.
How do you get a P11D form?
P11D and P11D(b) forms can be completed and submitted online via:
- HMRC’s PAYE Online servicee >
- Commercial payroll or accounting software (we can help with this!)
- A paper form (if you’re old-school, but HMRC prefers digital)
If you’re not sure whether you need to file, or which benefits should be included, it’s always worth speaking to your accountant. Mistakes can be costly, and HMRC expects everything to be submitted accurately and on time.
Why it matters
Filing a P11D properly helps you:
- Stay compliant with HMRC
- Avoid unexpected tax bills and penalties
- Show your team you’re doing things by the book
It’s all part of running a responsible business. And if you’re offering perks and benefits, that’s something to be proud of—not punished for.
Need a hand with your P11D?
At Harland, we support purpose-led, growing businesses just like yours. If you’re unsure about what to include on a P11D, want to avoid penalties, or simply need someone to take it off your plate? We’re here to help. Get in touch and let’s make sure your forms are filed stress-free and spot on.
