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 P11D (PDF, 51KB)

Description

If you're an employer, use form P11D at the end of the tax year to report expenses and benefits you've provided to company directors or to employees earning at a rate of £8,500 or more per year. You must also provide a copy to the director or employee, as they will need it to complete their end of year tax return.

Help and guidance relating to this form

 

Employers reporting PAYE in real time

Completing forms P9D, P11D and P11D(b)                                                                    Employer guidance on what benefits & expenses forms you need to complete at the end of the tax year & how to submit forms to HMRC

Completing form P11D(b)                                                                                                 Guidance for employers on when to complete form P11D(b) and a link to the new online form to notify HMRC where you have no Class 1A National Insurance contributions (NICs) return to make

Reporting any expenses and benefits you have payrolled
Guidance for employers who have payrolled all the expenses and benefits paid to employees, including a link to the new online form to notify HMRC in advance that you will be sending this P11D information  

Software and other payroll options
What to consider when choosing a payroll system

P11D Guide (PDF, 75KB)
Use this guide to help you complete form P11D.

P11D(INT) - Official rates of interest (PDF, 47KB)
Use this worksheet to calculate the case equivalent of any interest free or low interest loans you provided for a director or an employee

Employers filing online but not yet reporting PAYE in real time

Form filling for expenses and benefits                                                                                Guidance for employers on the different forms you may need to use to tell HMRC about expenses and benefits provided to employees. This includes a link to the new online form to notify HMRC where you have no Class 1A NICs return to make

Reporting any expenses and benefits you have payrolled 
Guidance for employers who have payrolled all the expenses and benefits paid to employees, including a link to the new online form to notify HMRC in advance that you will be sending this P11D information  

Software and other payroll options
What to consider when choosing a payroll system

E13: Day-to-day payroll (PDF, 1.2MB)
Use this guide for information on day to day payroll operations

Employers exempt from online filing

E13: Day-to-day payroll (PDF, 1.2MB)
Use this guide for information on day to day payroll operations

If you're an employer, use form P11D at the end of the tax year to report expenses and benefits you've provided to company directors or to employees earning £8,500 or more. You must also provide a copy to the director or employee

Worksheets

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P11DWS1 - Living Accommodation (PDF, 47KB)
Use this worksheet to calculate the cash equivalent for providing living accommodation for a director or an employee

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P11DWS2 - Car and Car Fuel Benefit (PDF, 54KB)
Use this optional worksheet to calculate the cash equivalent for each car provided to a director or an employee

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P11DWS3 - Vans Available for Private Use (PDF, 45KB)
Use this optional worksheet to work out the cash equivalent for providing vans for private use for a director or an employee

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P11DWS4 - Interest Free and Low Interest Loans (PDF, 43KB)
Use this optional worksheet to calculate the cash equivalent if you provide a loan to a director or employee.

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P11DWS5 - Relocation Expenses Payments and Benefits (PDF, 44KB)
Use this optional worksheet to work out the cash equivalent for providing relocation expenses and benefits for a director or an employee

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P11DWS6 - Mileage allowance payments and passenger payments (PDF, 44KB)
Use this optional worksheet to calculate the cash equivalent where mileage allowances have been paid to a director or employee using their own vehicle for business travel

Related forms

P11D(b) - Return of Class 1A NICs due. Return of expenses and benefits - employers declaration
If you're an employer and you record employee expenses or benefits on forms P11D, use form P11D(b) to report the amount of Class 1A NICs due, and to declare that your forms P11D have been completed

P9D - Return of expenses payments and income from which tax cannot be deducted
Use form P9D if you're an employer who has provided expense payments or benefits to an employee earning below the P11D threshold of £8,500