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Tax & compliance

When is the P11D deadline?

By · Updated · 1 source checked

What a P11D reports

The P11D reports taxable benefits and expenses provided to employees and directors outside payroll — company cars, private medical insurance, beneficial loans and similar.

Each recipient needs their own form, and the figures flow into their tax position, so accuracy matters for your employees' personal tax as well as the company's.

The 6 July deadline

For the 2026/27 tax year, P11D and P11D(b) forms are normally due by 6 July 2027. For 2025/26, the deadline was 6 July 2026.

You must also give each employee their copy by the same date, so they can check or complete their own tax returns.

Paying the Class 1A NICs

P11D(b) reports the employer’s Class 1A National Insurance liability; filing and paying it have separate July deadlines.

The Class 1A payment deadline is normally 22 July (19 July by cheque) after the tax year. HMRC can charge interest and penalties for late payment or reporting, so confirm the outstanding amount promptly.

Payrolling as an alternative

If you register to payroll benefits with HMRC before the tax year starts, the tax is collected through PAYE during the year and individual P11Ds are not needed for those benefits — only the P11D(b) declaration.

Many employers move to payrolling to kill the July admin peak; an accountant or payroll bureau can set it up.

People also ask

Do I file a P11D if all benefits were payrolled?

Not for the payrolled benefits — but you still must file the P11D(b) and pay the Class 1A National Insurance by the July deadlines. Any benefits not registered for payrolling still need their own P11D forms.

Who usually prepares P11Ds?

Usually your accountant or payroll provider, working from your benefits and expenses records. It is commonly bundled into a payroll service rather than charged as a standalone job.

Do sole traders need to worry about P11Ds?

Only if they employ people and provide taxable benefits. A sole trader with no employees has no P11D obligations — their own expenses are handled through self assessment instead.

Sources

This article is general information for UK businesses, not tax, legal, or financial advice, and thresholds change — confirm current rules on GOV.UK or with a qualified accountant before acting. Fee figures are indicative benchmarks from ourmethodology.