P11D

P11D reports employee-level benefits

A P11D records taxable expenses and benefits provided to one employee where those amounts have not been fully reported through payroll. It is different from a P11D(b), which reports the employer's Class 1A National Insurance position across the relevant benefits.

For the 2026 to 2027 tax year, an employer that did not register a benefit for voluntary payrolling before the deadline generally continues to report it on P11D. Employer-provided loans and living accommodation also remain on P11D under the current voluntary rules. The HMRC reporting overview explains the two forms and when payrolling removes the employee-level P11D requirement.

Reconcile the form before filing

For each employee, check the benefit category, dates, taxable value, employee contributions and any amount already processed through payroll. The form should agree with the employer's benefit register and the calculation evidence for that category.

Give the employee the required information and file by the current deadline. The official deadlines also separate reporting from payment, so a filed form does not prove that Class 1A National Insurance has been calculated or paid.

Plan for the phased reporting change

The P11D process is changing, but not disappearing for every benefit at once. HMRC's April 2026 employer update confirms the current-year route. The later mandatory-payrolling policy introduces real-time reporting in phases from April 2027, with some benefits and cases remaining outside it.

Review the benefit register, payroll capability and P11D population before each tax year. Keep current-year instructions separate from future plans, and use a near review date while the detailed transition rules are still developing.