P11D Deadline UK: Dates, Penalties and HMRC Rules

Employers who provide benefits in kind or reimbursed expenses to employees may need to report these to HMRC using a P11D form.

Understanding the P11D deadline, reporting requirements and penalties for late filing is essential for staying compliant with HMRC rules and avoiding unnecessary fines.

This guide explains what a P11D form is, when it must be submitted, and the penalties for missed deadlines.

What is a P11D Form?

 

Employers use a P11D form to report benefits in kind and expenses provided to employees or directors that have not been processed through payroll.

These benefits are taxable and must be declared to HMRC at the end of the tax year.

Common benefits reported on a P11D include:

• Company cars and company car fuel 
• Private medical insurance 
• Interest-free or low-interest loans 
• Living accommodation 
• Certain reimbursed expenses 
• Assets transferred to employees 

Employers must also submit a P11D(b) form. This summarises the total benefits provided and calculates the Class 1A National Insurance contributions payable.

P11D Deadline UK

For each tax year ending 5 April, the following deadlines apply:

• 6 July – Submit P11D forms to HMRC 
• 6 July – Provide employees with their P11D copy 
• 19 July – Pay Class 1A NIC by cheque 
• 22 July – Pay Class 1A NIC electronically 

For example, for the 2024/25 tax year, the P11D deadline is 6 July 2025.

Employers should ensure all information is correct before submission to avoid corrections or penalties.

P11D Online Filing Requirement

HMRC requires P11D forms to be submitted online.

Employers can submit forms through:

• HMRC PAYE online services 
• Payroll software 
• An accountant or payroll provider 

Paper P11D submissions are no longer accepted.

 

P11D Penalties for Late Filing

If the P11D(b) form is submitted late, HMRC may charge a penalty of:

£100 per 50 employees (or part thereof) for each month or part month the form is late.

Example

A company with 120 employees that files two months late may receive a penalty of:

3 groups of 50 employees × £100 × 2 months = £600

Penalties will continue to increase each month until the P11D(b) is filed.

Penalties for Missing or Incorrect P11D Forms

If required P11D forms are not submitted, HMRC can issue further penalties.

These can include:

• Up to £300 per form
• Additional £60 per day penalties if the failure continues after HMRC issues a notice 

If incorrect information is submitted, HMRC may charge penalties of up to £3,000 per P11D form, depending on the circumstances.

Late Payment of Class 1A National Insurance

Employers must also pay Class 1A National Insurance contributions on the benefits reported.

Payment deadlines are:

• 19 July (cheque) 
• 22 July (electronic payment) 

Late payment may result in interest and additional penalties being charged by HMRC.

Upcoming Changes to P11D Reporting

HMRC has announced plans to introduce mandatory payrolling of most benefits in kind from April 2027.

This will mean many benefits will be taxed through payroll during the year, rather than reported on an annual P11D form.

However, some benefits – such as employment-related accommodation and loans – are expected to continue requiring P11D reporting.

Until these changes are implemented, employers must continue to file P11D forms where benefits are not processed through payroll.

Do All Employers Need to File a P11D?

Not all employers are required to file P11D forms.

A P11D is only required if you provide employees with taxable benefits that are not payrolled.

If all benefits are processed through payroll, a P11D may not be necessary, although a P11D(b) may still be required.

Need Help With Your P11D Submission?

P11D reporting can be time-consuming, and mistakes can lead to penalties from HMRC. Ensuring benefits in kind are reported correctly and submitted on time is essential for avoiding unnecessary fines.

Our team can help you:

• Prepare and submit P11D forms

   

• Calculate benefits in kind correctly

   

• Complete P11D(b) reporting

   

• Ensure Class 1A National Insurance is calculated accurately

   

If you would like support with your P11D reporting or payroll compliance, we are here to help.