PAYE: end of year expenses and benefits (P11D guide)
Use the P11D guide to help you complete forms P11D and P11D(b).
Ref: P11D guide PDF, 169KB, 4 pages
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This guide will help you complete forms:
- P11D: expenses and benefits 2015 to 2016
- P11D(b): return of Class 1A National Insurance contributions due
Related forms and guidance
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 - 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.
Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.
Published: 11 August 2014
Updated: 5 April 2016
- New version available for the P11D Guide for the 2015 to 2016 tax year.
- Box B on the P11D has a change to the '90 day' rule in regards to recouping tax on notional payments.
- The P11D guide to help employers complete forms P11D and P11D(b) for 2014 to 2015 has been published.
- First published.