A P11D form reports the taxable benefits not included in payroll you give to your employees to HMRC. Typical examples include healthcare, company cars, and living accommodation. P11Ds are submitted at the end of every tax year. To learn more, see Benefits in Kind guide.
Note: We can’t advise on which categories benefits should fall into or provide guidance on the provision of benefits or their cash equivalent values. If you have questions about how a benefit should be determined or calculated, please consult a qualified tax advisor. They can advise you based on your specific circumstances and current HMRC guidance.
Before you begin
- Download HMRC's P11D working sheets to help you calculate your reportable benefits.
- The password for P11Ds is the 4 characters of an Employee's NI number (including the letter in upper case). To learn more, see Employee payslip, P45, P60, and P11D passwords.
How to add your P11D reportable benefits
- From the left side bar, navigate to HMRC Documents.
- Select P11Ds and P11D(b).
- Select the relevant tax year.
- Click Add P11D benefit.
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Select the benefit type. If you don't see an option related to your benefit, select Something else.
Note: It's up to you how you categorize and name benefits. Reportable benefits under different categories must be set up as separate benefits. Any reportable benefits in the same section can be added separately or combined. For example, a company-wide healthcare plan and a dental plan could be added separately (e.g. "Healthcare" and "Dental") or as a single benefit (e.g. "Healthcare").
- Fill in the required information and click Continue. If you selected Something else, click Select category to choose the correct P11D category.
- Click Upload records.
- To import employee records, click Upload data from file to use the file explorer to upload a XLSX, XLS, or CSV employee record file.
- Click Select file to use the file navigator, or drag and drop your file into the screen.
- Select the correct header row.
- Once headers are confirmed, the column headings will begin matching automatically, which you can confirm by clicking Confirm mapping. If you have any columns that are unable to be matched, select the correct option from the dropdown menu.
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To quickly validate the data, toggle on Show only rows with errors. You can then validate the data at the row or cell level.
Note: Rows with errors will be ignored.
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If you are ready to submit, click Yes.
Note: Dates should be formatted as DD/MM/YYYY or YYYY/MM/DD. The numbers must be separated by a forward slash (/).
How to submit your P11D and P11D(b)
Note: UK Payroll won't submit your P11D/P11D(b) automatically on your behalf. The deadline to report is 6th July.
- Navigate to HMRC Documents.
- Select P11Ds and P11D(b).
- Select the relevant tax year.
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Send P11D draft documents to employees by clicking Send to employees under P11D documents.
Note: P11Ds can be opened using the last 4 digits of the employee's NI number, using a capital letter for the last character. If the employee doesn't have an NI number, they can use their date of birth in DDMMYY format.
- The option to submit the P11D/P11D(b) will become available below the Class 1A National Insurance contributions section. Depending on if you're submitting your benefits through P11Ds or through payroll and reporting them through P11D(b)s, a button will appear to allow you to submit the correct documentation (Submit P11Ds, Submit P11D(b)s, or Submit P11Ds and P11D(b)s).
- Click the option that suits your needs. This will automatically trigger your electronic submission.
- Send final copies of P11Ds to your employees by clicking Send to employees.
Note: Once your P11Ds are submitted, you will not be able to make corrections in UK Payroll. Instead, submit your corrections directly to HMRC. To learn more see HMRC guidance.
FAQs
Why can’t I submit a P11D before 6th April?
You can only submit a P11D after the tax year has ended. The UK tax year runs from 6th April to 5th April, so you must wait until after 6th April to submit a P11D for the previous tax year. If you try to submit it before this date, the submission will fail.
How can I tell the status of my P11D submission?
The P11D submission status will appear next to the relevant year:
- Draft: Has not been submitted.
- Pending: Submitted and waiting for HMRC response.
- Rejected: Submission rejected.
- Submitted: P11D has been submitted and accepted.
The P11D(b) submission status shows as submitted, but the HMRC portal hasn't been updated to reflect the submission. Why is this?
There could be a time delay of a number of days between a successful submission of a P11D(b) to HMRC and the HMRC portal being updated. You can use the Correlation ID available in UK Payroll to contact HMRC and enquire about the time taken to update the portal directly with them.
What happens if my P11D submission fails?
UK Payroll will automatically send you an email if your P11D submission fails. You must then make amendments and re-submit your P11D.
When can I add benefits for the next tax year?
UK Payroll will make the next tax year available to add benefits after the P11Ds and P11D(b)s for the current tax year have been submitted.
How do I generate a P11D for employees with payrolled benefits?
This is not possible. A P11D is only generated for employees whose benefits are reported annually for the preceding tax year.
If you payroll benefits, your employees have paid tax throughout the year on those benefits, and these are displayed on their payslips. There is no requirement to produce a P11D for these employees and, therefore, you will be unable to generate one from UK Payroll.
Will my payrolled benefits be included in my P11D(b)?
Yes. The system will automatically include any payrolled benefits in the P11D(b) calculation providing they have been processed on the payslip using one of the pay items that clearly defines the value as a payrolled benefit.
How is the Class 1A NICs value on my P11D(b) calculated?
The Class 1A NIC value on your P11D(b) is calculated by taking the value of any benefits added to UK Payroll and mutliplying the value of these total benefits by the current Class1A NICs rate.
The total cash value of the benefits is derived from both benefits payrolled throughout the tax year and any benefits uploaded via a P11D at the end of the tax year.
Can I add one-off (non-recurring) expenses?
Yes! UK Payroll can track one-off expenses that you wish to report on a P11D. You can add these as they are given during the tax year.
What about my P11D pay items?
All P11D pay items should be uploaded through the P11D portal in UK Payroll.
How can I access P11Ds and P11D(b)s, including from previous tax years?
From the left side bar, navigate to HMRC Documents > P11Ds and P11D(b)s, and select the relevant tax year. To learn more, see How to view and download P11D/P11D(b)s
I'm not sure if my benefit is reportable.
If you are unsure what to report as a benefit, contact your tax advisor.