Guidance

PAYE: end of year expenses and benefits (P11D guide)

Use the P11D guide to help you complete forms P11D and P11D(b).

Documents

P11D Guide 2017 to 2018

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Details

This guide will help you complete forms:

  • P11D: expenses and benefits 2017 to 2018
  • P11D(b): return of Class 1A National Insurance contributions due

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 - 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
Last updated 6 April 2018 + show all updates
  1. P11D Guide for tax year 2017 to 2018 has been added to this page.
  2. The P11D guide to help employers complete forms P11D and P11D(b) has been published for 2016 to 2017 tax year.
  3. New version available for the P11D Guide for the 2015 to 2016 tax year.
  4. Box B on the P11D has a change to the '90 day' rule in regards to recouping tax on notional payments.
  5. The P11D guide to help employers complete forms P11D and P11D(b) for 2014 to 2015 has been published.
  6. First published.