Employers: Deadline for submitting P11D & P11D(b) forms is July 6 2025

The deadline for submitting forms P11D and P11D(b), for the year 2023-24 is July 6, 2024. These forms must be submitted electronically, whether by yourself or your payroll services provider, either through commercial software or using HMRC’s PAYE online service.

It is also essential to provide employees with a copy of the information related to them on these forms by the same date.

What are P11D and P11D(b) forms?

P11D: This form is used to report all Benefits in Kind (BiKs) to HMRC, including those covered under the Optional Remuneration Arrangements (OpRAs). BiKs are non-cash payments or benefits that an employer provides to an employee, such as a company car, private health insurance, or a company loan. Read more about Benefits-in-Kind.

P11D(b): This form is used to report Class 1A National Insurance payments that are due on BiKs. Class 1A NICs are a type of National Insurance that is paid by employers on the value of BiKs that they provide to their employees. Payment of Class 1A NICs is due on 22nd July (online) or 19th July (cheque)

How to submit P11D, P11D(b), forms

• Commercial software: There are a number of commercial software packages that can be used to submit P11D and P11D(b) forms. These packages typically include features such as automatic calculation of BiKs and National Insurance contributions, as well as the ability to generate reports and letters for employees.
• HMRC’s PAYE online service: HMRC also offers an online service for submitting P11D and P11D(b) forms. This service can be easy to use for straightforward matters and can be accessed from any computer with an internet connection.
• Paper:  Forms P11D and P11D(b), can no longer be submitted on paper format.

What if I have no BiKs or expenses to report?

If you have previously reported Benefits-in-Kind and have no BiKs or expenses to report, you can either:

• Submit a ‘nil’ return.
• Inform HMRC online that no return is necessary.

Penalties for late submission of Form P11D

• Late submission of a P11D incurs a penalty of £100 per 50 employees for each full month it is late.
• Late payments on any NICs amount due, will attract a 5% penalty charge after 30 days, rising to 10% after 6 months and 15% after 12 months as well as interest due.

PAYE Settlement Agreements (PSAs)

If you have a PAYE Settlement Agreement (PSA) with HMRC, you must pay any tax or Class 1B National Insurance amount due for the year 2022-23 by October 22, 2023. Reporting this amount on a P11D is not required.

What if I have any questions?

If you have any questions about submitting P11D and P11D(b) forms, you can contact us on 0121 633 2000, or alternatively, complete the contact form below and one of our team will be in touch.

Our team of knowledgeable professionals are available to assist you throughout the entire process of submitting forms P11D and P11D(b). We can provide guidance in identifying taxable benefits and expenses that should be reported on your P11D form, and we will ensure that all calculations comply with HMRC regulations and are accurate.