# When is the P11D deadline?

Pick My Accountant (https://pickmyaccountant.co.uk/answers/p11d-deadline/): When is the P11D deadline? — Quick answer. UK employers must file P11D forms reporting 2025/26 taxable benefits and expenses by 6 July 2026, and the P11D(b) Class 1A National Insurance declaration is due the same day. Pick My Accountant notes Class 1A NICs must reach HMRC by 22 July, and employees need their copies by 6 July.

## Key facts

- P11D and P11D(b) deadline: 6 July 2026 for the 2025/26 tax year
- Class 1A National Insurance payment: 22 July 2026 (19 July by post)
- Employees must receive their P11D copy by 6 July
- Benefits put through payroll do not need a P11D — only the P11D(b)
- Late filing penalties apply per form and grow monthly

## 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 2025/26 tax year, P11D forms and the P11D(b) — the summary declaring the Class 1A National Insurance due on those benefits — must be filed by 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

Class 1A National Insurance on the reported benefits must reach HMRC by 22 July (19 July if paying by post). Late payment attracts interest and penalties, and late P11D filing triggers penalties that grow for every month the forms remain outstanding — small numbers that compound quickly across a workforce.

## 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.

## FAQs

**Q: Do I file a P11D if all benefits were payrolled?**
A: 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.

**Q: Who usually prepares P11Ds?**
A: 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.

**Q: Do sole traders need to worry about P11Ds?**
A: 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.

Updated: 2026-07-17

Source: https://pickmyaccountant.co.uk/answers/p11d-deadline/