Guidance

Report end-of-year expenses and benefits to HMRC

Submit your end-of-year expenses and benefits report for employees and directors.

You must submit an end-of-year report to HMRC for each employee you’ve provided with expenses or benefits in the tax year ending 5 April.

You must submit your report before 6 July.

Reporting online

You can use any of the following online methods to submit your end-of-year report.

Commercial payroll software

You can report end-of-year expenses and benefits using commercial payroll software.

HMRC’s PAYE Online service

Use HMRC’s PAYE Online service if you have up to 500 employees.

Reporting by post

You should only report by post if you cannot use any of the online methods.

To submit your end-of-year report by post, use forms P11D (PDF, 156 KB, 2 pages) and P11D(b).

Form P11D is a PDF, which you will need to download and complete.

You’ll need to fill in form P11D(b) fully before you can print it. You cannot save a partly completed form, so gather all your information together before you start to fill it in.

Find out how to complete forms P11D and P11D(b).

Published 15 May 2020
Last updated 6 April 2022 + show all updates
  1. Updated because HMRC’s Online End of Year Expenses and Benefits service is no longer available. The English and Welsh versions of the (P11D(b)) form have been updated with a new address.

  2. The English and Welsh versions of the (P11D(b)) form have been updated for 2021 to 2022.

  3. Updated to include P11D Expenses and benefits 2020 to 2021.

  4. Added translation

  5. First published.