P11D Benefit Reporting

Overview 📘

The P11D form is used to report benefits in kind to HMRC. These are items or services provided by the company in addition to salary, such as:

  • Private healthcare
  • Interest-free loans (for example, season ticket loans)
  • Company cars

Because benefits in kind effectively increase an employee’s total reward, there may be National Insurance Contributions (NICs) to pay. Usually, these NICs are paid by the company, not the individual.

🔗 HMRC: Expenses and benefits guidance


✅ When to File a P11D

  • P11D forms must be filed with HMRC by 6 July following the end of the tax year.
  • NICs on reported benefits are due by 19 July.

📊 What Needs to Be Included?

Generally, any items paid for by the company that give the employee a personal benefit should be included on the P11D. Examples:

  • Company cars
  • Loans for rail season tickets
  • Other loans
  • Health insurance
  • Assets provided with significant personal use
  • Self Assessment taxes paid on behalf of the director by the company
  • Non-business travel costs
  • Non-business entertainment expenses

💡 Exemptions

Expenses that are wholly and exclusively for business purposes are not reportable on the P11D. Common examples include:

  • Business travel costs, such as meetings to clients offices
  • Business entertainment expenses
  • Credit cards used for business purposes only
  • Professional fees and subscriptions

🔗 HMRC: Expenses and benefits – exemptions

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