Your P11d form – An Introduction

If you are employed and you receive expenses or benefits as part of your salary package, your employer will normally have to submit a P11d form to HM Revenue and Customs every year.

You will normally also receive a copy of this form.

Our guide explains what a P11d form is and what information is contained in it.

What is a P11D form?

If you receive any benefits or expenses from your company then your employer will have to tell HMRC about them as you are obliged to pay tax on these perks.

A P11d form contains fourteen categories of expense/benefit and these include:

  • Company cars and fuel
  • Interest free/low interest loans
  • Private medical insurance
  • Expense payments including travelling or subsistence
  • Living accommodation provided to you and your family
  • Qualifying relocation payments made
  • Payments your employer makes on your behalf
  • Assets that your employer places at your disposal
  • Vouchers (for example childcare or nursery vouchers)

Your employer only has to declare these benefits on a P11d form if you have earned £8,500 or more in the previous tax year (including the value of any of these benefits).  If you have benefited from company perks and earn under £8,500, your employer must complete a different form: the P9D.

Your employer is obliged by law to work out the cash equivalent of any benefits or expenses you have received and to declare them on a P11D form to HMRC.  They will normally also provide you with a copy which you can use to prove your earnings or to help you with your Self Assessment tax return (if you complete one).

While employers are not legally obliged to give you a copy of your P11d form, they do have to tell you what details they included on the form (even if you have subsequently left their employment).

The deadline for returning P11d forms to HMRC is the 6th July following the end of the tax year.  So, companies had to report benefits in kind paid to employees in the tax year 2010/11 by 6th July 2011.  If employers do miss the deadline or fail to provide P11d forms they can be penalised.

4 comments

  1. Julie says:

    Having worked for the same employer for 10 years for some reason the Company missed submitting the P11d for 2.5 years without me realising. Having changed offices and had a small increase plus additional travel expenditure I didn’t notice anything ususal or different with my tax code. I was given a tax rebate about 2.5 years ago of approx £500. I got a tax demand in January this year for the rebate back and for my benefits, gym, dental, health insurance over the last few years amounting to a total approx £1,400. Am I at liberty to ask for my Company to cover part (or all!) of this demand please?

  2. Alan Hill says:

    My employer does not pay me for the first 30 miles (fuel) per day I travel using my own car, should they be?

  3. Tax Fix says:

    Carl – Thanks for your question. No, you don’t. It is your employer’s obligation to complete the form and send it to HMRC by the 6 July deadline. You should then receive a copy of the completed form.

  4. Carl J says:

    Do I have to send in my P11D form before the deadline?

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