P11D forms for the 2025/26 tax year are due by 6 July 2026.
These forms report benefits provided to employees and directors. Class 1A National Insurance is then payable by 22 July.
If we prepare your P11Ds, please send us the relevant information as soon as possible.
Which benefits need to be reported?
Common items that require a P11D include:
- private medical or dental insurance
- company cars and fuel
- beneficial loans (including overdrawn director loan accounts)
- assets made available for personal use
- non‑business travel or subsistence
- relocation expenses above the £8,000 exemption
- reimbursed expenses not covered by an exemption
If you are unsure whether something counts as a benefit, please ask.
Benefits that do not need a P11D
Some items are exempt or covered by separate rules, including:
- trivial benefits within the £50 limit
- business expenses reimbursed under an exemption
- mobile phones provided to employees
- employer pension contributions
- workplace parking
- cycle‑to‑work scheme items
We can confirm whether an exemption applies in your situation.
Payrolling benefits
If your business is registered to payroll benefits, most items do not need to be included on a P11D. A P11D(b) is still required to report the Class 1A NIC due.
If you would like to move to payrolling benefits for 2026/27, registration must be completed before 6 April 2027.
Director loan accounts
Where a director’s loan account exceeds £10,000 at any point in the year, a beneficial loan benefit may arise unless interest has been charged at HMRC’s official rate. This is separate from any s455 corporation tax charge.
We can calculate whether a benefit applies if your loan account fluctuates during the year.
Information we need
To complete your P11Ds, please complete our P11D questionnaire and provide:
- details of all benefits provided during 2025/26
- dates when benefits started or ended
- any employee contributions
- mileage logs if relevant
- director loan account balances throughout the year
Providing this early helps avoid last‑minute queries.
Class 1A NIC
Class 1A NIC on benefits is due by 22 July 2026. We will confirm the correct payment reference once your P11D(b) is prepared.
If you are unsure whether you need P11Ds
Many small companies only provide salary and reimbursed business expenses, in which case no P11Ds are required. We can review your position and confirm whether any filings are needed.