Send forms P11D and P11D(b) expenses and benefits to HMRC

Use forms P11D and P11D(b) to send directors and employees end-of-year expenses and benefits to HMRC by post.

Only complete and send P11D forms by post if you cannot use any of the online options for reporting your expenses and benefits.

You will also need to complete a return of expenses and benefits declaration (P11D(b)).

You must send the forms to HMRC on or before 6 July.


Complete a form P11D (PDF, 156 KB, 2 pages) for each employee or director.

How to complete the P11D(b) declaration form

  1. You need to open and complete this form online. As you cannot save your progress, you may want to get all your information together before you start.

  2. Fill in P11D(b).

  3. Print and post it to HMRC, using the postal address shown on the form.

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email and tell us what format you need. It will help if you tell us what assistive technology you use.
Read the accessibility statement for HMRC forms.

More information

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

Published 15 May 2020
Last updated 12 October 2022 + show all updates
  1. Added Welsh translation

  2. 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.

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

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

  5. Added translation

  6. First published.