The P11D is a statutory form required by HMRC from UK based employers detailing the cash equivalents of benefits and expenses that they have provided during the tax year to their employees and directors.

Most corporate clients use the P11D Organiser to process and submit their benefits & expenses information electronically to HMRC via the Government Gateway secure site.

P11Ds can be submitted to HMRC in either hard copy or an electronic submission format.

There are currently 14 sections on the P11D:

  • Section A – Assets Transferred
  • Section B – Payments made on behalf of the employee
  • Section C – Credit Cards and vouchers
  • Section D – Living Accommodation
  • Section E – Mileage Allowances
  • Section F – Cars and car fuel
  • Section G – Company Vans
  • Section H – Beneficial Loans
  • Section I – Medical Health
  • Section J – Qualifying Relocation Payments
  • Section K – Services Supplied
  • Section L – Assets placed at employee’s disposal
  • Section M – Other Items
  • Section N – Expenses Payments

Any benefits that attract Class 1A National Insurance contributions are reportable in brown coloured boxes on the form.

If you have received a P11D benefits statement form and are unsure as to what procedure to undertake, please contact HMRC or please contact your employer or place of work for enquires.