What is the 2023-24 form P11D deadline? When do payments of Class 1A National Insurance Contributions (NICs) have to be made by for 2023-24? 

This is a freeview 'At a glance' guide 

  • The deadline for filing the 2023-24 P11D is 6 July 2024.
  • The deadline for payment of Class 1A NICs is 19 July, or 22 July, if paid electronically, unless you have ceased trading.

From 6 April 2024, covering tax year 2023-24, HMRC has mandated electronic filing for forms P11D and P11D(b). Paper returns can therefore no longer be used. Filing must be completed via the PAYE online services for Employers or Agents or through recognised third party software.

What's new?

From 2026 Payrolling of Benefits: Becomes mandatory. You can try it now, but you must register to do this for the 2024/25 tax year on or before 5 April 2024.  The value of certain taxable benefits in kind can be included in taxable pay when calculating the PAYE deducted from payments of wages and salaries to employees.

Our guides

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?

Do ALL directors need to complete a P11D?
Guidance for employers

PAYE: P11D dispensations
Opt-in for employers in order to reduce the requirement to report expenses

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