Inland Revenue Form – P11D

A P11D is a tax form from the Inland Revenue which is used to report benefits and expenses from an employer to an employee that are not administered via the companies payroll system.

When do you need to complete a P11D

If you receive benefits, payments or expenses greater than the amounts below, you are required by law to provide this information to the Inland Revenue:

  • Every employee and/or director receiving benefits, payments or expenses greater than £8,500 a year or more
  • Each director receiving benefits, payments or expenses less than £8,500 a year unless they are: (1) a full time director of the company with no material interest in the company. (2) a director of a non profit or charity.

Your P11D must include any benefits, payments or expenses that was received by the company to the household of the employee. This includes your spouse, or civil partner, sons and daughters and their spouses or civil partners.

When don’t you need a P11D

If there are no expense payments, benefits or expenses, the employee shouldn’t complete a ‘nil’ P11D

Section of a P11D

There are currently 14 sections of a P11D. A cash equivalent needs to be calculated for each item, most times this is straightforward but sometimes there are more complicated calculations such as for company cars and vans, which we will detail in future articles. The 14 sections of the P11D are listed below:

A-    Assets Transferred

B-    Payments made on behalf of the employee

C-    Credit Cards and vouchers

D-     Living Accommodation

E-    Mileage Allowances

F-    Cars and car fuel

G-    Company Vans

H-    Beneficial Loans

I-      Medical Health

J-     Qualifying Relocation Payments

K-    Services Supplied

L-     Assets placed at employee’s disposal

M-   Other Items

N-    Expenses Payments

8 comments

  1. Cliff says:

    My wife helps me in a small business, and I would like to pay her a small salary, enough to use up her unused personal allowance, and to keep her income below the allowance to avoid her having a self-assessment to administer. I have a self assessment to complete each year, and I wonder how to go about paying her and recording it for the tax man.

  2. Christine Field says:

    If you are renting a property to an employee for agricultural purposes, would this employee have to complete a P11D. If the property was rented out at

  3. Colin says:

    Need to provide information on benefits paid for employees. If we pay for health insurance monthly or annually, do we have to pro-rate the contribution for the financial year, or do I simply need to state the amount paid in the financial year?

    Thanks

  4. Kim says:

    Rick- You need to submit a Section 336 claim or claim it as 100% business expense (assuming it is) in your tax return.
    Ian – No it means you will be taxed on that figure, that is the benefit value.
    Sue- You need to know what the deduction is in your code number- it could be an earlier year’s underpayment. HMRC will be able to tell you.

  5. Sue says:

    I am applying on behalf of my daughter for finance based on my financial evidence and Student Finance state the tax code on my P60 for the year 2008-09 indicates I may have received income relating to benefits and they have requested I send them a P11D form for the financial year 2008-09. I was unemployed from Feb 2009 until 25 Oct 2009 when I took up full time employment. My tax code for this was 647L and my tax code on the P60 for 2008 -09 is 582L. The student finance need my tax code and I need to supply them with this – can this please be sent to me.

  6. Ian says:

    I have received a P11D from my previous employer, stating cash equivalent of £254.47. I had private health insurance with my previous employer, but left nearly a year ago. Does this mean I am owed the above figure???

  7. Rick says:

    I have recieved a P11D from my employer but unsure what to do with it. What should I do next as it says that I can claim tax relief on a figure of 1154.83?

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