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The HMRC form P11D is the form employers use to report the details of taxable expenses and benefits provided to employees and directors during the course of a tax year, after that year has ended.

Employees pay tax on the benefits disclosed on the submitted P11D via a PAYE coding adjustment or through self-assessment.

If the benefits have been payrolled, meaning that have been reported to HMRC as they arise and included in the operation of the employer’s payroll, they are taxed in-year. As a result, they do not need to be reported after the year has ended via the P11D routine.

HMRC have provided a toolkit which includes a checklist which can be used to ensure the forms are completed correctly.

It could potentially be quite time-consuming to compile all the necessary information for these forms, so we would recommend that you do not leave it to the last minute.

Warning: 2019 P11Ds and their supporting forms must be filed with HMRC by the 6 July 2019.

If you would like assistance with completing the forms, or have related queries, please do not hesitate to contact us.