{"id":39311,"date":"2026-07-06T06:06:08","date_gmt":"2026-07-06T05:06:08","guid":{"rendered":"https:\/\/figsflow.com\/uk\/?p=39311"},"modified":"2026-07-06T08:17:57","modified_gmt":"2026-07-06T07:17:57","slug":"p11d-form-2026","status":"publish","type":"post","link":"https:\/\/figsflow.com\/uk\/p11d-form-2026\/","title":{"rendered":"P11D Form 2026: Deadline, Benefits in Kind, Class 1A NIC\u00a0&\u00a0Submission Checklist\u00a0"},"content":{"rendered":"\t\t
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The P11D form is used by UK employers to report taxable benefits in kind provided to employees and directors, such as company cars, private medical\u00a0insurance\u00a0and beneficial loans.<\/span>\u00a0<\/span><\/p>

For the 2025 to 2026 tax year, the key deadline is 6 July 2026. By this date, employers must submit P11D forms to HMRC, give employees a copy and report any Class 1A National Insurance due. Class 1A National Insurance must usually be paid by 22 July, or by 19 July if paying by cheque.<\/span>\u00a0<\/span><\/p>

In short, if you provide\u00a0non-cash\u00a0benefits that are not taxed through payroll, you will usually need to complete a P11D and may also need to\u00a0submit\u00a0a P11D(b) to report and pay Class 1A National Insurance.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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What is a P11D Form? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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A P11D form is used by employers to report taxable expenses and benefits provided to employees or directors during a tax year.<\/span>\u00a0<\/span><\/p>

These are benefits provided because of employment that are not paid as salary, such as company cars, private medical insurance, beneficial\u00a0loans\u00a0or living accommodation. A P11D is usually\u00a0required\u00a0if the benefit has not been taxed through payroll. Even if a benefit is payrolled, the employer may still need to report and pay Class 1A National Insurance through a P11D(b).<\/span>\u00a0<\/span><\/p>

The P11D tells HMRC what benefits have been provided and what their taxable value is. HMRC can then use this information to collect the correct amount of tax from the employee or director, usually by adjusting their tax code or through\u00a0Self Assessment\u00a0if relevant.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Who Needs to Complete a P11D? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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The employer completes the P11D, not the employee.<\/span>\u00a0<\/span><\/p>

An employer may need to complete a separate P11D for each employee or director who received taxable expenses or benefits during the tax year, where those benefits were not already taxed through payroll.<\/span>\u00a0<\/span><\/p>

This can apply to companies, partnerships,\u00a0charities\u00a0and other employers that provide taxable benefits to staff or directors.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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When a P11D May Be Needed <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A P11D may be needed where:<\/span>\u00a0<\/span><\/p>