P11D (Employee Benefits Reporting)

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Employers must submit P11D forms to HMRC at the end of each tax year, to report the value of certain employee benefits. These may be company cars, private medical insurance, or other benefits that have been provided to employees and directors.

If you are covered by a formal payrolling arrangement with HMRC, or are dealt with under a PAYE Settlement Agreement, then you do not need to report on employee benefits. If you’re not sure, please get in touch and we can advise you.

Submission deadline

The deadline for submitting P11Ds to HMRC is 6 July following the tax year. You must give a copy of each employee’s P11D, or the information it contains, to the employee by the same date. There are penalties for submitting late or incorrect forms.

The employer must also pay Class 1A National Insurance Contributions, on the value of all benefits provided by 22 July.

Certain benefits can be taxed through PAYE, or ‘payrolled.’ You must register to do this before the start of the tax year. However, you will still need to submit P11Ds at the year-end, to enable you to pay the Class 1A NICs.

Which employee benefits are taxable?

To complete and submit your employee benefits reports, you will need to know which employee benefits provided are taxable, and how to calculate the taxable value.

Our experienced team can do these sums for you, assisting you in completing and filing the P11Ds, whilst calculating the Class 1A NICs payable. There are many and various taxable benefits, so if you would like further clarification, please email or call Burton Sweet.

Employee benefits tax implications

Before you offer your employees benefits, you might consider talking to us about the tax implications. For example, choosing the wrong company car package can have unanticipated and unwanted tax consequences for the uninformed employer

We can help you create an attractive and tax-efficient benefits package that is positive for your employee.

Need some assistance with your employee benefits reporting?

Our Accounts and Tax manager and can help you in figuring out the best method of employee benefits reporting for you and your company. She can support you in completing and submitting P11D forms and calculating Class 1A NICS. Get in touch and she will be happy to assist you…

Kayleigh Carey
Kayleigh Carey

Accounts and Tax Manager

01934 620011

Get in touch today

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