P11D Deadline 2025/26 — Dates, Penalties & How to Submit to HMRC
| P11D KEY DATES FOR 2025/26 TAX YEAR |
| Deadline to submit P11D forms to HMRC: 6 July 2026 |
| Deadline to give P11D copies to employees: 6 July 2026 |
| Deadline to pay Class 1A NIC: 19 July 2026 (post), 22 July 2026 (electronic) |
| P11D(b) submission deadline: 6 July 2026 |
What Is a P11D Form?
A P11D is a statutory form that employers must submit to HMRC to report the cash value of benefits in kind and expenses provided to employees and directors earning £8,500 or more per year.
Benefits in kind (BiK) are non-cash perks provided to employees in addition to their salary — such as company cars, private medical insurance, or interest-free loans.
P11D Submission Deadline for 2025/26 Tax Year
For the 2025/26 tax year (ending 5 April 2026), all P11D and P11D(b) forms must be submitted to HMRC by 6 July 2026.
|
Obligation |
Deadline |
| Submit P11D forms to HMRC | 6 July 2026 |
| Give P11D copies to employees | 6 July 2026 |
| Submit P11D(b) to HMRC | 6 July 2026 |
| Pay Class 1A NICs (post) | 19 July 2026 |
| Pay Class 1A NICs (electronic) | 22 July 2026 |
P11D Late Filing Penalties — What You Risk
Missing the P11D deadline can result in significant financial penalties from HMRC. Here is a summary of the penalties:
|
Offence |
Penalty |
| Late or missing P11D forms | £300 per form (initial) |
| Continued failure (daily penalty) | Up to £60 per day |
| Incorrect P11D (careless) | Up to 30% of unpaid tax |
| Incorrect P11D (deliberate) | Up to 70% of unpaid tax |
| Late Class 1A NIC payment | 5% surcharge on late amount |
| Important: HMRC may also charge interest on any unpaid Class 1A National Insurance Contributions from the day after the payment deadline. | |
P11D vs P11D(b) — Key Differences
Many employers confuse the P11D and P11D(b). Here is a clear breakdown:
|
P11D |
P11D(b) |
|
| What it reports | Benefits and expenses per individual employee or director | Total Class 1A NIC due on all benefits provided |
| Who submits it | Employer (one per employee with reportable benefits) | Employer (one form per company) |
| Purpose | Reports taxable benefits to HMRC and the employee | Authorises HMRC to collect Class 1A NIC |
| Deadline | 6 July following tax year end | 6 July following tax year end |
Who Needs to File a P11D Form?
You must file a P11D for any employee or director who:
- Received benefits in kind during the tax year
- Was reimbursed for expenses not covered by a PAYE Settlement Agreement or dispensation
- Had personal expenses paid by the employer
- Used a company car, van, or fuel card
- Received a beneficial loan (interest below HMRC’s official rate)
- Had private medical or dental insurance paid by the employer
Common Benefits in Kind That Must Be Reported on P11D
|
Benefit |
Taxable? |
Reported on P11D? |
| Company car | Yes | Yes |
| Private fuel (company car) | Yes | Yes |
| Private medical insurance | Yes | Yes |
| Interest-free/low interest loans over £10,000 | Yes | Yes |
| Gym membership | Yes | Yes |
| Mobile phone (personal use) | No (1 phone) | No |
| Employer pension contributions | No | No |
| Childcare vouchers (legacy) | Exempt up to threshold | Depends |
Step-by-Step Guide to Submitting P11D via HMRC Online
- Log in to HMRC’s PAYE Online service via Government Gateway
- Select ‘Employer’ and navigate to the P11D section
- For each employee with benefits, complete the P11D form — entering values for each category of benefit
- Double-check values against your records and employee payslips
- Submit P11D forms for all relevant employees
- Complete and submit the P11D(b) form — this is your declaration of total Class 1A NIC due
- Calculate and pay Class 1A NIC by 22 July (electronic) or 19 July (cheque/post)
- Provide each employee a copy of their P11D by 6 July
| Tip: You can also submit P11D forms using HMRC-approved payroll software. Ensure your software is compatible with Making Tax Digital requirements. |
Frequently Asked Questions — P11D
Q: What is the P11D deadline for 2025/26?
The P11D deadline for the 2025/26 tax year is 6 July 2026. This applies to both P11D forms (individual employee benefits) and the P11D(b) form (total Class 1A NIC declaration). Class 1A NIC must be paid by 22 July 2026 (electronic) or 19 July 2026 (post).
Q: What happens if you miss the P11D deadline?
Late submission of P11D forms can result in a penalty of £300 per form initially, with further daily penalties of up to £60 per form. HMRC can also charge interest on any unpaid Class 1A National Insurance Contributions.
Q: Who needs to file a P11D form?
Employers must file a P11D for each employee or director who received benefits in kind or had personal expenses reimbursed outside of a PAYE Settlement Agreement. This includes benefits like company cars, private health insurance, and beneficial loans.
Q: Do I need to file a P11D if no benefits were provided?
If you have previously submitted P11Ds but have no benefits to report this year, you must still submit a ‘nil’ P11D(b) to confirm that no Class 1A NIC is owed. Failure to do so can result in HMRC pursuing payment for the previous year’s estimated amount.
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