Form

PAYE: end-of-year expenses and benefits (online form)

Use this online form, which includes forms P11D and P11D(b), to report end-of-year expenses and benefits if you're an employer.

Documents

PAYE: end-of-year expenses and benefits 2017 to 2018

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Details

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
  • 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 will not 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 do not depend on Adobe Reader. Whilst this work is in progress the following methods can be used to make sure 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 does not 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 and directors.

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
Last updated 27 April 2018 + show all updates
  1. The online form for reporting PAYE end-of-year expenses and benefits for 2017 to 2018 has been updated.
  2. The online form for reporting PAYE end-of-year expenses and benefits 2017 to 2018 has been added.
  3. The online form for reporting PAYE end-of-year expenses and benefits for 2016 to 2017 has been updated.
  4. The new version of the PAYE: end-of-year expenses and benefits 2016 to 2017 form is now available.
  5. The online form for reporting PAYE end-of-year expenses and benefits for 2016 to 2017 is now available.
  6. The Expenses and benefits (P11D) has been updated for 2015 to 2016.
  7. The online expenses and benefit forms - how to change settings in Adobe Reader document has been added to the page.
  8. The online form for reporting PAYE end-of-year expenses and benefits for 2014 to 2015 is now available.
  9. 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.
  10. First published.