P11D Deadline 2025 – Complete Guide for UK Employers

Updated June 2025 — The P11D deadline for the 2024/25 tax year is 6 July 2025.

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The P11D deadline for the 2024/25 tax year is 6 July 2025. Employers must now file P11D and P11D(b) forms electronically via HMRC’s PAYE services or approved payroll software.

This guide explains what the P11D is, who completes it, the 2025 deadline, how to submit online, and the penalties for late or incorrect filing.

What is a P11D and When is the Deadline in 2025?

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 2024/25 tax year (covering 6 April 2024 to 5 April 2025), the filing deadline is 6 July 2025.

P11D Deadline & Its Submission

For the 2024–2025 tax year, the P11D deadline is 6 July 2025.

The P11D form must be filed to HMRC by July 6th, following the end of the tax year. For example, the submission deadline for the tax year ending on April 5, 2025, is July 6, 2025.

HMRC Updates for 2024-25 Reporting Period

Important update: 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 recognized third-party software.

What is the P11D (b) Form?

The P11D(b) form is a supplemental declaration that goes with the P11D form. Owed on July 6th of each tax year, 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 simultaneously to ensure that the appropriate taxes are paid. Payment for Class 1A NICs is due on July 22nd (online) or July 19th (cheque).

Key P11D Deadlines and Responsibilities

Responsibilities	Deadlines
Report Expenses and Benefits	6th July
Provide a copy to your employees	6th July
Calculate Class 1A National Insurance	6th July
Pay Class 1A National Insurance	22nd July (19th if paying by cheque)
Pay tax and Class 1B (if PSA applies)	22nd October (19th if by cheque)
Pay PAYE tax/Class 1 if payrolling	Monthly via payroll

How to Report?

Reporting is handled by completing and submitting forms P11D and P11D(b).

P11D – completed by 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) is the employer’s declaration that all P11Ds are correct. This also validates the total Class 1A NICs owed (estimated at 13.8% of total benefits granted).

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:

1. HMRC PAYE Online Services: Free government portal for employers and agents
2. Third-party Software: Recognised payroll software with P11D submission capabilities
3. 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

After you’ve completed the P11D form, you have to calculate the entire amount of Class 1A National Insurance contributions required for the benefits supplied to your employees.

This is typically calculated at a rate of 13.8% of the cash equivalent value of the benefits.

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

Finally, you must pay the full amount of Class 1A National Insurance payments owed on the taxable expenses granted to your employees.

The payment deadline usually is on July 19th (or July 22nd if paying electronically).

P11D Submission Checklist for Employers

Pre-Submission Checklist:

Gather all employee benefit records for the tax year (6 April 2024 to 5 April 2025)

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

During Submission:

Complete individual P11D forms for each employee with taxable benefits

Calculate total Class 1A NICs at 13.8% of benefit values

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 2025

Schedule Class 1A NIC payment by 19 July 2025 (cheque) or 22 July 2025 (electronic)

Keep records of all submissions for future reference

Update employee records and payroll systems as necessary

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: If Class 1A NIC of £5,000 is paid 40 days late, a 5% penalty (£250) plus interest applies.

By Gaura Mehra, Payroll Specialist (10+ years experience in UK payroll compliance)

Frequently Asked Questions (P11D 2025)

By Gaura Mehra, Payroll Specialist (10+ years experience in UK payroll compliance)