It's the form employers use to report taxable benefits and expenses to HMRC. You should receive a copy showing what benefits were reported for you.

When should I receive my P11D?

Your employer must give you a copy by 6 July after the tax year ends. You can also view it in your Personal Tax Account.

How is P11D tax collected?

Usually through your tax code, spreading the tax across your salary. This is why your tax code may include a 'K' code for high-value benefits.

What's the difference between P11D and P11D(b)?

P11D reports individual benefits. P11D(b) is the employer's declaration of Class 1A National Insurance due on all P11D benefits.

Can expenses be reported on P11D?

Only non-exempt expenses. Business expenses reimbursed under an approved scheme (like mileage at HMRC rates) are exempt.

Employment2026/27

What is P11D? UK Definition 2026/27

Written by Waqas Sagar ACA, FCCA, FMAAT

•

Verified by ICAEW, ACCA & AAT

•Updated April 2026

Quick Answer

The form employers use to report employee benefits in kind and expenses to HMRC.

Definition of P11D

Form P11D reports taxable benefits and expenses provided to employees earning £8,500 or more (including benefits). Employers must submit P11D forms to HMRC by 6 July after the end of the tax year.

Common items reported include company cars, private medical insurance, beneficial loans, and non-exempt expenses. The information is used to calculate the tax due on benefits, usually collected through the employee's tax code.

P11D — Key Facts for 2026/27

Filing deadline	6 July
Employee copy deadline	6 July
Class 1A NI deadline	22 July (19 July if posting)
Penalty for late filing	Up to £300 per form

How P11D Works — Example

P11D reporting

1Employee has company car worth £8,000 BiK value
2Private health insurance: £1,200 cost
3Total reportable benefits: £9,200
4Employer files P11D by 6 July
5Pays Class 1A NI: £9,200 × 15% = £1,380
6Employee's tax code adjusted for £9,200 benefit

How P11D Affects Your Tax

P11D benefits affect your tax code, reducing your take-home pay throughout the year. Check your P11D carefully and query any errors with your employer before HMRC updates your code.

Official HMRC Guidance on P11D

For official guidance, refer to HMRC's documentation. Tax rules can change, so always verify current rates and thresholds on gov.uk.

HMRC: P11D guidance

Frequently Asked Questions about P11D

Related Tax Terms

Benefit in Kind

Non-cash benefits provided by employers that are taxable, such as company cars, private healthcare, and gym memberships.

Tax Code

A code telling your employer how much tax-free pay you get.

Accuracy Note

This information is for guidance only and is based on 2026/27 tax year rates. Tax rules are complex and your circumstances may differ. For personal advice, consult a qualified accountant or tax adviser.