Business tax – guidance

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

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

Document

P11D Guide 2015 to 2016

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Detail

This guide will help you complete forms:

  • P11D: expenses and benefits 2015 to 2016
  • 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 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.