Business tax – form

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).

Detail

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:

  • P11D
  • P9D
  • P11D(b)

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.

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.