P11D and P11D (b)’s (Updated 09th July 2026)

Employers who provided taxable benefits and expenses to employees in 2025/26 which were not payrolled or included in a PSA must be reported to HMRC on a P11D no later than 6 July 2026.

Employers must give employees a copy of their P11D or details of the taxable benefits and expenses provided to them in the 2025/26 tax year by the same date.

Employers must also file a P11D (b) by 6 July 2026. This is the employer’s declaration that all P11D’s have been submitted and also the statutory Class 1A return.

Employers must file their P11D’s and the P11D (b) online. Employers with 500 or fewer employees can use HMRC’s PAYE Online service or commercial software to file their returns. Employers with more than 500 employees must use commercial software to file their returns. Payrolled benefits should be included in the Class 1A calculation and employers must file a P11D (b) if they payrolled benefits even if they have no P11D’s to submit.

Employers who have no P11D’s to submit and who do not need to file a P11D (b) should make a nil declaration if they have received an electronic notice to file a P11D (b) or a P11D (b) reminder letter.

Update July 2026

Employers who provided employees with taxable expenses and benefits in 2025/26 which they did not payroll will need to file a P11D for each employee online by 06th July 2026. All employers providing taxable benefits and expenses in 2025/26 will need to file a P11D (b) online by the same date, regardless of whether the benefits were patrolled or reported on the P11D.

The associated Class 1A National Insurance liability must be paid by 22nd July if payment is made electronically. Where the bill  is paid by cheque, this must reach HMRC by Friday 17th July 2026 as 19th July falls on a Sunday.