P11D form

P11D form deadlines and upcoming changes for 2026

With the 6 July P11D form deadline fast approaching, it is important to know not only what needs to be reported and any upcoming changes, but also the potential penalties for missing this deadline.

Clayton & Brewill shares a look at everything you need to know about the P11D deadline in the blog below.

What is the P11D form?

Benefits in kind (BIK) and some taxable expenses provided by businesses to your employees need to be reported to HMRC each year, as tax and National Insurance Contributions (NIC) are payable on them.

The P11D form needs to be completed for each employee and should report the benefits and expenses provided, which HMRC will then use to adjust the employee’s PAYE code. You must also provide a P11D(b) form which reports how much Class 1A National Insurance you owe on all the expenses and benefits you have provided.

What are the most commonly reported items in a P11D form?

There is a long list of items that fall under the scope of a P11D form, some of the most common ones are listed below:

Company cars and fuel
Private medical insurance
Living accommodation
Home broadband and phone costs
Non-business expenses by the company e.g. gym memberships

Possible penalties

Late submissions can result in penalties of £100 per 50 employees for each month that the forms are overdue.

You may also have to pay a penalty if you give inaccurate information about your tax return that results in you:

Not paying enough tax
Over-claiming tax reliefs

New rules coming into force in 2026

Employers currently have the option to manage BIKs directly through their payroll, a method known as ‘payrolling’, which must be set up before the tax year begins.Otherwise, P11D forms need to be submitted online by 6 July following the tax year end.

However, from April 2026 it will become mandatory for all BIKs (except employer-provided living accommodation and loans) to be payrolled, meaning that you will no longer have to file the annual P11D and P11D(b) forms.

While 2026 may seem far away it would be best to start making the switch to payrolling benefits now to ensure your current payroll process is able to handle this new development, you will need to upgrade or replace your software if it isn’t. It is also important that you communicate with your employees how these changes will affect their pay and tax and that you provide training to your payroll team to ensure they understand these upcoming changes.

How we can help

At Clayton & Brewill we understand that running a payroll can be time consuming, complicated and divert resources from the core activities of your business. Whether you have an in-house team that needs extra support or would like to outsource your entire payroll we are on hand to support with anything you need.

For further advice on payroll and P11D forms, please do not hesitate to contact our friendly team on 0115 950 3044 or send us an email here.


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