Useful links to forms and notes concerning P11Ds.

Our guides

Payrolling of Benefits

  • Are you up for it? 
  • This is going to become mandatory for employers from April 2026.
  • Employers calculate the value of certain taxable benefits in kind and include them in taxable pay when calculating the PAYE deducted from payments of wages and salaries to employees.
  • You must register on or before 5 April ahead of the tax year in which you wish to payroll benefits.

P11D forms
Links to different versions of the forms.

P11D: Top tips tool kit
Top Tips for employers on preparing form P11D together with Checklist.

Penalties: P11Ds
What are the deadlines for P11D returns? What penalties are due for late or incorrect returns?

Late payment of Class 1A NICs 

Penalties: PAYE and late payment
What should the employer consider in handling late payment issues under PAYE? How are they calculated and how can you appeal?