A Guide to Form P11D

In our last article we explored the subject of benefits in kind. We touched upon the need to submit a Form P11D for any employee who has received benefits in addition to their salary. In this post we are going to take a closer look at the P11D, what must be included on it and when it needs to be filed.

The P11D - in short

The P11D form is what an employer must use to report benefits in kind received by employees. Benefits in kind, as we explained in our last post, are anything received in addition to a salary, such as a company car or private healthcare.

The form must be submitted annually, one form for each employee, and as the benefits have effectively increased the employee's salary, there will usually be National Insurance contributions to pay by the company.

Filing the P11D is the responsibility of the employer.

When does a P11D need to be filed?

The P11D must be filed by 6th July following the tax year in which the benefits were received. This date is fixed and regardless of when the company year runs. Any tax due will need to be paid to HMRC by 22nd July each year.

What benefits must be included on a P11D?

Anything that personally benefits a member of staff or a director will be considered a benefit in kind and must be included when preparing the P11D. To recap from our last post, these include:

  • Private health insurance
  • Company vehicle
  • Landline telephones with personal use
  • Non-business related travelling expenses
  • Non-business related entertainment expenses
  • Self-Assessment fees covered by the company
  • Any asset with considerable personal use

Are there any P11D exemptions?

There are certain exempt business expenses that do not count as benefits in kind and therefore do not need to be included on the P11D. These include:

  • Fees and subscriptions
  • Credit cards used for business purposes
  • Business travel
  • Business entertainment expenses

What happens if I am late filing a P11D?

HMRC issues penalties for late or incorrect filing of P11D forms, as it does with any late or incorrect filing.

If you miss the deadline of 6th July, the penalties will not apply immediately. You have 13 days' grace to rectify the issue, whether it is a correction or a late filing. If however by 19th July you have still failed to file, then the company will incur a fine of £100 per month or part month per 50 employees.

If November comes around and there is still no sign of your P11D forms, you will receive a reminder from HMRC, together with a list of all the penalties that have amassed since the original filing deadline. If you filed the P11D on time but it was incorrect, then you may also face fines, but only if they are believed to be deserved.

If you made a genuine mistake on your P11D and HMRC is satisfied that you took reasonable care when filing, you may find the fine is not applied. If however it is believed that you acted without care, or that you deliberately misled or tried to conceal your liabilities, then you are likely to incur penalties which could be 30, 70 or 100 per cent of the tax owed.

What is a P11D(b)?

A P11D(b) is a separate form that employers must file to summarise all the individual P11D forms that they have completed for their employees.

Need Help with Form P11D and Benefits in Kind?

Office Assistants offers a range of bookkeeping and filing services to limited companies of all sizes. If you could benefit from some professional help in making sure your tax related responsibilities are adhered to on time, why not get in touch to see how we could assist you?

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