Check if You Need to Do a P11D:
Before anything else, check if you’ve been payrolling benefits (i.e., taxing them through payroll during the year). If you have, good news—you don’t need to submit a P11D for those employees. However, you still need to send a P11D(b) to report and pay Class 1A National Insurance (NI).
If you haven’t payrolled benefits, you’ll need to complete a P11D for each employee who got perks.
Gather the Right Info
For each employee, collect details on benefits like:
- Company cars and fuel 🚗
- Private medical insurance 🏥
- Interest-free loans 💰 (if over £10,000)
- Gym memberships, accommodation, or other perks
Make sure the values are correct using HMRC’s guidance, as they might not be the exact cost to you.
Complete and Submit the Forms
P11D:
- This can be actioned directly in UK Payroll.
- Go to Documents > P11Ds and P11D(b)
- Select the correct year > Add P11D benefit
- Enter a description > Download the P11D import template
- Complete & upload the template.
(Please note P11D's need to be sent to employees before they can be submitted to HMRC in UK Payroll)
P11D(b):
This is the employer declaration form that also tells HMRC how much Class 1A National Insurance (usually 15% of the benefit’s value) you owe. This is automatically calculated from the P11D’s created.
Once reviewed and completed these can be submitted directly from UK Payroll. You need to submit these by 6th July.
Pay the Class 1A National Insurance:
Once you’ve reported the benefits, you must pay the Class 1A NI by 22nd July (or 19th July if paying by cheque).
Please note this payment needs to be made outside of UK Payroll.
Keep Records & Considerations for Next Year
Once it’s all done:
✅ Double-check your records
✅ Make sure everything adds up in payroll
✅ Consider registering for payrolling benefits next year to make things easier (so you don’t need to do P11Ds at all!)
These are mandatory from the 2027/2028 tax year, however customer will only be able to process P11Ds for employees for the 2025-2026 tax year. Read more here:
Key Deadlines to Remember
📅 6th July – Submit P11D & P11D(b) and give employees their copies.
📅 19th/22nd July – Pay Class 1A NI to HMRC.
📅 19th October – If using a PAYE Settlement Agreement (PSA), pay any Class 1B NI.