The P11D deadline for the 2025-26 tax year is 6 July 2026. Class 1A National Insurance must be paid by 22 July 2026 (electronic) or 19 July 2026 (cheque). All submissions must be made electronically, paper forms are not accepted.
UK employers must submit P11D and P11D(b) forms electronically to HMRC to report taxable expenses and benefits provided to employees and directors.
This guide applies specifically to the 2025-26 tax year and explains everything employers need to know, including what a P11D is, who must complete it, key deadlines, how to submit forms online, Class 1A National Insurance obligations, and the penalties for late or incorrect filing.
Whether you are a small business owner, accountant, or payroll manager, this complete guide will help you stay compliant, avoid HMRC penalties, and meet your P11D obligations on time.
What is a P11D and When is the Deadline in 2026?
A P11D is a tax form that employers must complete for each employee or director who receives taxable benefits on top of their salary. Examples include company cars, private medical insurance, loans, or non-business travel expenses.
The form ensures HMRC can calculate the correct Income Tax and National Insurance due on these benefits. For the 2025-26 tax year (covering 6 April 2025 to 5 April 2026), the filing deadline is 6 July 2026.
P11D Deadline & Submission for 2025-26
For the 2025-26 tax year, the P11D deadline is 6 July 2026.
The P11D form must be filed to HMRC by 6 July, following the end of the tax year. For example, the submission deadline for the tax year ending on 5 April 2026 is 6 July 2026.
HMRC will then adjust employees’ tax codes for the current tax year to reflect the benefits received in the previous year.
HMRC Updates for 2025-26 Reporting Period
Important: Since 6 April 2023, HMRC has mandated electronic filing for all P11D and P11D(b) forms. Paper submissions are no longer accepted. All forms must be submitted via HMRC’s PAYE online services for Employers or Agents, or through recognised third-party software.
New for 2025-26: The Class 1A NIC rate has increased to 15% (up from 13.8%) following the Autumn Budget 2024. Ensure your payroll software reflects this updated rate before calculating your P11D(b).
Key P11D Deadlines and Responsibilities
| Responsibilities | Deadlines (2025-26) |
|---|---|
| Report Expenses and Benefits | 6 July 2026 |
| Provide a copy to your employees | 6 July 2026 |
| Calculate Class 1A National Insurance | 6 July 2026 |
| Pay Class 1A National Insurance | 22 July 2026 (19 July 2026 if paying by cheque) |
| Pay tax and Class 1B (if PSA applies) | 22 October 2026 (19 October 2026 if by cheque) |
| Pay PAYE tax/Class 1 if payrolling | Monthly via payroll |
What is the P11D(b) Form?
The P11D(b) form is a supplemental declaration that goes with the P11D form. Due on 6 July 2026, it summarises the total Class 1A National Insurance contributions owed on all benefits and costs reported on the P11D forms.
Employers must submit both forms to ensure that the appropriate taxes are paid. Payment for Class 1A NICs is due on 22 July 2026 (electronic) or 19 July 2026 (cheque).
Important: For 2025-26, Class 1A NICs are calculated at 15% of the cash equivalent value of taxable benefits – not 13.8% as in previous years.
How to Report?
Reporting is handled by completing and submitting forms P11D and P11D(b).
P11D – completed by the employer for each employee to disclose the perks and expenses supplied. HMRC uses this to change the employee’s PAYE code. The employee will need this to file their tax return, if appropriate.
P11D(b) – the employer’s declaration that all P11Ds are correct. This validates the total Class 1A NICs owed, calculated at 15% of total benefits granted for 2025-26.
Need help with your P11D submission for 2026? Get expert support today »
Deadlines for submitting P11D and P11D(b) forms in 2024/2025
For the tax year 2024/2025, the deadline for submitting P11D and P11D(b) forms is July 6, 2025. To avoid penalties, businesses must mark this day on their calendars and ensure that all required forms are completed and submitted on time.
In the UK, the deadline for submitting P11D and P11D(b) forms is normally July 6th, following the end of the tax year. You must provide P11D forms to HMRC for each employee who received benefits during the tax year.
For example, submitting a P11D in July 2025 will reflect benefits earned between April 6, 2024 and April 5, 2025. HMRC will then adjust employees’ tax codes for the current tax year to reflect the benefits received in the previous year.
Related post – P11D vs P11D(b): What’s the Difference and Do you need both?
What Expenses and Benefits Should Be Reported on P11D?
The following expenses and benefits must be reported on your P11D forms:
Company Vehicles and Transportation:
- Company cars and their associated costs (fuel, insurance, servicing)
- Car parking spaces provided by the employer
- Non-business travel expenses
Financial Benefits:
- Loans to employees (including beneficial loan arrangements)
- Interest-free or low-interest loans
- Season ticket loans
- Payments made on behalf of employees (such as self-assessment tax payments)
Health and Insurance Benefits:
- Private medical insurance premiums
- Health screenings and medical treatments
- Life insurance premiums (where the employee is the beneficiary)
Assets and Equipment:
- Assets provided for personal use (computers, mobile phones for personal use)
- Accommodation provided by the employer
- Use of employer’s assets or equipment
Entertainment and Hospitality:
- Non-business entertainment expenses
- Hospitality and corporate events
- Vouchers and credit tokens
Other Taxable Benefits:
- Relocation expenses (beyond exempt limits)
- Professional subscriptions paid by the employer
- Childcare vouchers (where applicable)
- Any other benefit or expense that has a cash equivalent value
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Online vs. Paper Submission: What You Need to Know
Since April 2023, electronic submission is mandatory for all P11D and P11D(b) forms. Here’s what this means for employers:
Electronic Submission (Mandatory):
- Speed: Instant submission confirmation and faster processing
- Accuracy: Built-in validation checks reduce errors
- Security: Encrypted transmission ensures data protection
- Convenience: Available 24/7 through HMRC’s online portal or approved software
- Cost-effective: No printing or postage costs
- Environmental: Reduces paper waste
Submission Options:
- HMRC PAYE Online Services: Free government portal for employers and agents
- Third-party Software: Recognised payroll software with P11D submission capabilities
- Agent Services: Professional accountants or payroll providers with digital access
Paper Submissions (No Longer Accepted):– Paper P11D forms are no longer accepted by HMRC since 6 April 2023. Any paper submissions will be rejected, potentially resulting in late filing penalties even if submitted before the deadline.
Submit Your P11D Form: Step by Step Process
1. Get All the Information
First of all, employers have to gather all the details about the perks they give their employees in the tax year. This information includes the value of every perk, any expenses employers pay, and how much National Insurance you owe.
2. Fill in the Form
You must now complete the official P11D form from HMRC. You can access this information on the HMRC website or your payroll software.
The form will be separated into parts for various advantages and expenses. The benefits you’re reporting on will determine the details you need to include.
3. Work Out National Insurance
Calculate the total amount of Class 1A National Insurance contributions required for the benefits provided. For 2025-26, this is calculated at 15% of the cash equivalent value of the benefits (increased from 13.8% in previous years).
4. Declare Correctness and Submit to the HMRC
Employers must confirm the accuracy of all details in the declaration and accept responsibility for any resulting tax liabilities.
All forms must be submitted electronically via HMRC’s PAYE online services or approved payroll software. Paper submissions are no longer accepted.
5. Provide Details to Employees
Once you have submitted the form, you have to send copies of the P11D form to each appropriate employee. You may also be required to pay Class 1A NICs based on the total cash equivalents declared on the P11D(b).
This ensures that employees understand the benefits and expenses that have been recorded on their behalf.
6. Pay Class 1A National Insurance Contributions
Pay the full amount of Class 1A NIC owed on the taxable benefits provided. The payment deadline is 19 July 2026 (cheque) or 22 July 2026 (electronic).
P11D Submission Checklist for Employers
Pre-Submission Checklist:
- Gather all employee benefit records for the tax year (6 April 2025 to 5 April 2026)
- Calculate cash equivalent values for all taxable benefits
- Verify employee details and employment dates
- Ensure access to HMRC online services or approved software
- Review previous year’s submissions for consistency
- Confirm your payroll software uses the updated Class 1A NIC rate of 15% for 2025-26
During Submission:
- Complete individual P11D forms for each employee with taxable benefits
- Calculate total Class 1A NICs at 15% of benefit values (2025-26 rate)
- Complete P11D(b) summary form with total contributions due
- Double-check all calculations and employee details
- Submit electronically via HMRC online services or approved software
Post-Submission:
- Provide copies of P11D forms to affected employees by 6 July 2026
- Schedule Class 1A NIC payment by 19 July 2026 (cheque) or 22 July 2026 (electronic)
- Keep records of all submissions for future reference
- Update employee records and payroll systems as necessary
- Begin reviewing your readiness for mandatory payrolling from April 2027 (see below)
Mandatory Payrolling from April 2027
This is the most significant change to P11D reporting in decades. The 2025-26 tax year (deadline 6 July 2026) will be the last full year of traditional P11D filing for most benefits. Employers must start preparing now.
From April 2027, HMRC is making payrolling of most employee benefits mandatory. This means:
- Most taxable benefits will be taxed in real-time through PAYE – no more annual P11D forms for those benefits
- Individual P11D forms will be abolished for most benefits
- The P11D(b) will still be required to declare Class 1A NIC totals
- Beneficial loans and living accommodation are initially exempt and will still require P11D reporting
What Employers Must Do Before April 2027
- Register with HMRC for voluntary payrolling before 5 April 2026 to use the 2026-27 transition year
- Audit all taxable benefits currently provided to employees
- Check your payroll software supports real-time benefit reporting
- Warn employees that in the first year of transition they may be taxed twice on some benefits
- Review loans and accommodation separately, these remain on P11D for now
P11D Late Filing and Payment Penalties
Late filing – £100 fine per 50 employees for each month (or part month) late.
Late payment of Class 1A NICs – 5% penalty if unpaid after 30 days, 10% after 6 months, 15% after 12 months, plus interest.
Incorrect or false returns – HMRC may charge additional penalties if benefits are omitted or reported incorrectly.
Example (2025-26): If Class 1A NIC of £5,000 is paid 40 days late, a 5% penalty (£250) plus daily interest applies. At the new 15% rate, a £50,000 benefit package generates £7,500 in Class 1A NIC – making timely payment even more important than in previous years.
Frequently Asked Questions
When 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 for individual employees and the P11D(b) employer declaration. Class 1A NICs must be paid by 22 July 2026 (electronic) or 19 July 2026 (cheque).
Do employees need to complete their own P11D?
No. Employers complete and submit P11Ds to HMRC. Employees only receive a copy, which they may use for Self Assessment if required.
What happens if I miss the 6 July 2026 deadline?
You may face a £100 penalty per 50 employees per month, plus interest and late payment penalties if Class 1A NICs are unpaid.
What should be included in the P11D form?
Any benefit or expense provided to an employee that is not covered by an exemption must be reported. This includes company cars, private medical insurance, loans, non-business travel, entertainment expenses, accommodation, and vouchers.
Can I still send paper P11Ds?
No. Since April 2023, all P11D and P11D(b) forms must be submitted electronically. Paper forms are rejected by HMRC.
What is the Class 1A NIC rate for 2025-26?
The Class 1A NIC rate for the 2025-26 tax year is 15%, increased from 13.8% following the Autumn Budget 2024. This applies to the cash equivalent value of taxable benefits reported on P11D forms.
How do I submit a P11D online?
You can submit P11D forms online through HMRC’s PAYE Online service at gov.uk, or through recognised third-party payroll software such as Sage, IRIS, BrightPay or QuickBooks. Paper submission is not accepted. You will need a Government Gateway login and your employer PAYE reference number.
What is changing with P11D from April 2027?
From April 2027, HMRC is introducing mandatory payrolling of most employee benefits. This means individual P11D forms will be abolished for most benefits, which will instead be taxed in real-time through payroll. The 2025-26 tax year (deadline 6 July 2026) is the last full year for traditional P11D reporting for most benefits. Employers should register for voluntary payrolling before 5 April 2026 to prepare for the transition.
Does this guide apply to the 2025-26 tax year?
Yes. This guide covers the 2025-26 tax year with a P11D deadline of 6 July 2026. For the 2026-27 tax year, the deadline will be 6 July 2027, the final year before mandatory payrolling takes effect. This page will be updated accordingly.
By Gaura Mehra, Payroll Specialist (10+ years experience in UK payroll compliance)
This article was last updated in March 2026 to ensure accuracy with the latest HMRC guidance, including the 2025-26 deadlines and upcoming mandatory payrolling changes from April 2027.
Parul is a content specialist with expertise in accounting and bookkeeping. Her writing covers a wide range of accounting topics such as payroll, financial reporting and more. Her content is well-researched and she has a strong understanding of accounting terms and industry-specific terminologies. As a subject matter expert, she simplifies complex concepts into clear, practical insights, helping businesses with accurate tips and solutions to make informed decisions.