PAYE: end-of-year expenses and benefits (online form)
Employers can use this online form to report end-of-year expenses and benefits to HM Revenue and Customs (HMRC). It includes forms P11D, P9D and P11D(b).
PDF, 734KB, 1 page
PDF, 438KB, 8 pages
If you’re an employer you must send HMRC details of any expenses and benefits you’ve provided to employees or company directors.
Use this form to send HMRC your end-of-year expenses and benefits report online. It includes forms:
HMRC services may be slow during busy times. You can also check if there are any current problems with this service, or times it won’t be available.
Before you start
This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.
HMRC are creating new versions of their forms that don’t depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:
- whatever browser you are using, review your settings to make Adobe Reader the default program for opening PDF documents
- Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
- Mac users should right click on the form link then select “Save linked file as”
- save the form - the recommended place is in the documents folder
- using Adobe Reader you can open the form
If the form still doesn’t open, then contact the Online Services helpdesks for more help.
Related forms and guidance
Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.
PAYE: end-of-year expenses and benefits (P11D)
Use form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees who earned £8,500 or more.
PAYE: end-of-year expenses and benefits (P9D)
Use form P9D if you’re an employer and need to report end-of-year expenses and benefits for employees who earned less than £8,500.
PAYE: end-of-year expenses and benefits (P11D(b))
Use form P11D(b) to report Class 1A National Insurance contributions due on expenses and benefits, and to declare you have sent forms P11D to HMRC.
Published: 7 July 2014
Updated: 5 April 2016
- The Expenses and benefits (P11D) has been updated for 2015 to 2016.
- The online expenses and benefit forms - how to change settings in Adobe Reader document has been added to the page.
- The online form for reporting PAYE end-of-year expenses and benefits for 2014 to 2015 is now available.
- The online expenses and benefits reporting form for employers has been withdrawn whilst it is being updated to allow the reporting of expenses and benefits for the 2014 to 2015 tax year.
- First published.