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.

What it actually costs

Late filing of the P11D(b) costs £100 for each complete group of 50 employees, per month. A practice with 300 employees on a client's payroll therefore faces £600 per month if the P11D(b) is missed. Separately, incorrect benefit values on individual P11Ds can trigger a 'failure to take reasonable care' penalty of up to 30% of the additional tax due — rising to 100% for deliberate concealment. These are investigatory penalties and can apply even when the original return was filed on time.

Why this catches practices out

• From April 2026 paper P11Ds are no longer accepted — clients still sending paper returns will find the deadline missed even if the form arrives in time.
• Payrolled benefits remove the per-employee P11D but the P11D(b) is still required — a common omission when switching from P11D to payrolling mid-year.
• The £100-per-50-employees penalty applies per month the P11D(b) remains unfiled, so a large employer is hit with a high penalty before a reminder is issued.

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.

Can a P11D be amended after 6 July?

Yes. HMRC accepts amendments to P11Ds for up to four years after the end of the tax year using a replacement P11D submission. However, if the original was filed late or incorrect, a penalty investigation may already be in progress.

What happens if no benefits were provided and a P11D was previously filed?

File a nil P11D(b) by 6 July if benefits were provided in any prior year. A nil P11D confirms Class 1A NIC is nil for the year; failing to file can leave a phantom liability on HMRC's records.

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