Not sure on something?

Ask us a question >

Close popups

P11Ds – What you need to know

← Back to Index


What is a P11D?

We use a P11D form to let HMRC know about employee benefits and expenses on top of their salary. These are called “benefits in kind” and include things like private healthcare, life insurance and company cars.

Employers are required to fill in a P11D for all employees that it has provided benefits to throughout the tax year (April – April). Company directors also require a P11D. This information is then used to calculate the amount of National Insurance you’ll need to pay to HMRC.

At Crowther Chartered Accountants, our experienced and knowledgable payroll team can complete your P11Ds for you, and ensure that you’re paying the correct amount of National Insurance on your benefits and expenses. Alternatively, you can speak to our payroll team about paying your Class 1A National Insurance Contributions throughout the year as part of your payroll.

Deadlines

Employers must complete your P11Ds and submit them to HMRC by 6th July following the end of the tax year. You must also provide a copy to each employee, so that if they need to complete a self-assessment they have the relevant information from you. You then have until 19th July to pay any Class 1A National Insurance that is due.

P11Ds can be submitted by posting the paper form, or via the online form on HMRC’s website.

What do I include on my P11D?

When completing thew P11D form, you’ll need to provide an equivalent cash value for each of the benefits that a member of staff has received. You’ll then be able to calculate the amount of National Insurance that should be paid on these benefits.

The Class 1A National Insurance Contribution rate is 13.8% for the tax year 2017/2018 and this is applied to the total value of benefits and expenses received.

The following benefits and expenses should be included on your P11D forms:

  • Private medical and life insurance
  • Private medical treatment
  • Gym memberships (paid by the company)
  • Assets provided to an employee that have significant personal use
  • Company Cars/Vans and fuel
  • Interest free or low interest loans over £10,000
  • Staff entertaining if above £150 per employee (per annum)
  • Mileage payments above the 45p / 25p allowance for use of a personal car
  • Relocation expenses payments and benefits over £8,000
  • Self-Assessment fees (paid by the company)

There are some scenarios where the lines can seem a little blurry, so it’s good to get advice from our trained accountants if you’re unsure. For example, “assets that have significant personal use” can be interpreted in different ways.

Certain expenses are also exempt from the P11D, including payments associated with business travel, credit cards for business use and some fees and subscriptions.

For more information on how to complete your P11D, or if you have any questions relating to payroll, expenses and benefits, get in touch with our payroll manager Gemma Giles. You can contact her by email at gemma@crowther.accountants or by calling 01484 515544.

Sign up to our newsletter

Enter your email below to sign up to our newsletter

How we handle your data

Details which you provide here will not be shared with anyone outside of Crowther Accountants and will be kept in a safe and secure location. You may request your personal data to be removed at any time.

We may obtain data from carefully selected third parties, including our clients. For more information read our privacy policy.