P11D – expenses and benefits

You should also submit a P11D(b) from if:

• you’ve submitted any P11D forms
• you’ve paid employees expenses through your payroll
• you’ve been sent a P11D(b) form by HMRC

Your P11D(b) tells HMRC how much Class 1A National Insurance you need to pay on all the expenses and benefits you’ve provided. If you don’t submit any P11D forms, you can tell HMRC that you don’t owe Class 1A National Insurance by completing a declaration.

Paying tax on benefits through your payroll

You can deduct and pay tax on most employee expenses through your payroll as long as you’ve registered with HMRC before the start the start if the tax year (6 April). In which case you don’t need to submit a P11D form for ab employee if you’re paying tax on all their benefits through your payroll. You’ll still need to submit a P11D(b) form so you can pay any Class 1A National Insurance you owe.

What to report

Each expense or benefit is calculated differently. There are currently 14 sections of the P11D:

• A Assets Transferred
• B Payments made on behalf of the employee
• C Credit Cards and vouchers
• D Living Accommodation
• R Mileage Allowances
• F Cars and car fuel
• G Company Vans
• H Beneficial Loans
• I Medical Health
• J Qualifying relocation expenses payments and benefits
• K Services supplied
• L Assets placed at the employee’s disposal
• M Other items (including subscriptions and professional fees)
• N Expenses payments made to, or on behalf of, the employee