Guidance

PAYE draft forms: P11D Working Sheets (2025 to 2026)

Use the P11D Working Sheets (2025 to 2026) to help develop payroll software if you're a PAYE software developer.

• From: HM Revenue & Customs
• Published: 16 January 2026

Documents

P11D Working Sheet 1 Living accomodation 2025 to 2026

PDF, 778 KB, 3 pages

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P11D Working Sheet 2 Car and car fuel benefit 2025 to 2026

PDF, 104 KB, 4 pages

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P11D Working Sheet 2b Car and car fuel benefit provided under optional remuneration arrangements 2025 to 2026

PDF, 107 KB, 4 pages

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P11D Working Sheet 3 Vans available for private use 2025 to 2026

PDF, 96.7 KB, 2 pages

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P11D Working Sheet 4 Interest-free and low interest loans 2025 to 2026

PDF, 105 KB, 2 pages

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P11D Working Sheet 5 Relocation expenses payments and benefits 2025 to 2026

PDF, 100 KB, 2 pages

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P11D Working Sheet 6 Mileage allowance payments 2025 to 2026

PDF, 88.4 KB, 2 pages

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Details

These forms are final versions of P11D Working Sheets for tax year 2025 to 2026, and should only be used by software developers to help with development of their payroll software.

Published 16 January 2026