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 and directors.

Documents

Expenses and benefits 2017 to 2018 (P11D)

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Details

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 and directors.

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 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.

Published 1 May 2014
Last updated 6 April 2018 + show all updates
  1. Form P11D for tax year 2017 to 2018 has been added to this page.
  2. English and Welsh versions of form P11D have been published for 2016 to 2017 tax year.
  3. English and Welsh versions of the P11D for the 2015 to 2016 tax year are now available.
  4. Box B has a change to the '90 day' rule in regards to recouping tax on notional payments.
  5. Form P11d for employers to report end-of-year expenses and benefits for 2014 to 2015 has been published.
  6. Added translation