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.

HMRC’s Online End of Year Expenses and Benefits service

Use the Interactive PDF (PDF, 656KB, 1 page) to report end-of-year expenses and benefits. This includes forms P11D and P11D(b) and can be used with existing XML data files.

You must use Adobe Reader to complete this form. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

Find out how to change settings in Adobe Reader (PDF, 438KB, 8 pages).

Email HMRC to ask for this form in Welsh (Cymraeg).

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, 118KB, 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 5 June 2020 + show all updates
  1. Added translation

  2. First published.