P11D filing deadline (6 July)

The P11D reports expenses and benefits provided to employees outside payroll. It is due to HMRC by 6 July following the end of the tax year (5 April).

What is this filing?

A P11D is filed for each employee receiving benefits in kind (company cars, private medical insurance, beneficial loans, etc.). The P11D(b) is the employer-level return summarising the Class 1A NIC liability arising from those benefits.

When is it due?

P11D and P11D(b): 6 July following the end of the tax year. From April 2026 all P11Ds must be filed online — paper returns are no longer accepted.

What's the penalty for missing it?

Late P11D(b): £100 per 50 employees per month. Incorrect or careless P11D entries can attract penalties of up to 30% of the additional tax due, rising to 100% for deliberate concealment.

How PenaltyProof helps

PenaltyProof tracks the 6 July deadline for every UK practice on a paid plan with P11D monitoring toggled on. Email alerts fire 30, 14, and 7 days out.

Frequently asked questions

Are payrolled benefits exempt from P11D?

Benefits formally registered for payrolling are not reported on a P11D. The P11D(b) is still required to declare the Class 1A NIC liability.

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