P11D forms are due, by 6 July 2019, for the year which ended on 5 April 2019.

The P11D is used to report benefits and some expenses provided to directors and employees. If, as an employer, you report your employee benefits by year, using payrolling, you do not need to complete a P11D.

In addition to payrolling or filing a P11D, employers will also need to pay Class 1A National Insurance Contributions at 13.8% in respect of the majority of employee benefits they provide. The amount owed can be calculated using the P11(b) form.

Employer’s need to pay Class 1A National Insurance Contributions by the 19th July (or 22nd, if payed electronically).

HMRC have an expenses and benefits toolkit as well as guidance to support anyone who needs help completing the P11D or the P11(B).

Warning: It can take time to gather the information required, so we would recommend that it is not left until the last minute!