Business tax – form

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.

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If you’re an employer you need to submit an end-of-year report to HM Revenue and Customs (HMRC) for each employee you’ve provided with expenses or benefits. Use form P11D to send the report to HMRC for employees or directors who earned £8,500 or more.

PAYE: end of year expenses and benefits (P11D Guide)
Use the P11D Guide to help you complete forms P11D and P11D(b).

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

PAYE: end-of-year expenses and benefits (online form)
Use this online form if you’re an employer and need to report end-of-year expenses and benefits to HMRC. It includes forms P11D, P9D and P11D(b).

PAYE: end-of-year expenses and benefits - National Insurance contributions (P11D(b))
Use form P11D(b) to report the amount of Class 1A National Insurance contributions due on expenses and benefits you’ve provided to employees.

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.