P11D deadline: have you reported your employee benefits?

The deadline for submitting P11D forms for the 2025/26 tax year is 6 July 2026. Employers must also submit form P11D(b) by this date to report the total Class 1A National Insurance due on taxable benefits and expenses provided to employees and directors.

P11Ds are used to report benefits and expenses provided to employees that have not already been taxed through payroll. This can include things such as company cars, private medical insurance, fuel benefits, beneficial loans, accommodation, gym memberships, vouchers, subscriptions, or other personal expenses paid by the business.

It is worth reviewing this carefully, as some benefits can be easy to overlook. Even relatively small items, or things that may not immediately seem significant, can still be taxable for the employee and reportable to HMRC. The key question is not always whether the cost is large, but whether the employee or director has received something with a personal benefit.

Employers are also required to give employees a copy of the information reported on their P11D by the same 6 July deadline. Any Class 1A National Insurance due must be paid to HMRC by 22 July 2026, or 19 July 2026 if paying by cheque.

If you are unsure whether a benefit or expense needs to be reported, it is better to check before the deadline rather than risk an error or omission.

Please contact us if you would like us to review your employee benefits and expenses, confirm whether anything needs to be reported, or assist with the preparation and submission of your P11D and P11D(b) forms.