A P11D form is a document used in the UK by employers to report benefits in kind (BIKs) and expenses provided to employees and directors. These are items or services provided by the employer that have a monetary value but aren’t included in standard salary or wages.

Key details about the P11D form:

• Submitted to: HM Revenue and Customs (HMRC).

• Deadline: Typically by 6 July following the end of the tax year (which ends 5 April).

• Who it’s for: Employees earning more than £8,500/year (though this threshold no longer applies in most cases), including directors.

• Examples of reportable benefits:

  • Company cars

  • Private medical insurance

  • Interest-free loans

  • Gym memberships

  • Travel and subsistence expenses not covered by exemptions

Related:

• P11D(b): This is a separate form that reports the total Class 1A National Insurance contributions due on the benefits.

• Employee Impact: Employees may have to pay tax on the benefits, as reported on the P11D.