Filing deadlines
- 6 July: Employer sends P11D to HMRC + gives you a copy
- 6 July: Employer pays Class 1A NI on the total BiK value
- 19 July: Class 1A NI must be paid to HMRC
- 31 January (following tax year): If you file Self Assessment, include BiK figures
What's on a P11D
Common sections: - Section A: Assets provided to employee (loans, transfers of assets) - Section B: Cash equivalents (medical insurance, gym, mobile phone if second phone) - Section C: Vouchers + credit cards - Section D: Living accommodation - Section E: Mileage allowance + passenger payments (above HMRC-approved rates) - Section F: Car + fuel benefit (company car + fuel) - Section G: Vans + van fuel - Section H: Loans exceeding £10,000 - Section I: Private medical insurance - Section J: Qualifying relocation expenses - Section K: Services supplied - Section L: Assets placed at employee's disposal - Section M: Other items - Section N: Expenses payments made to employee
How HMRC uses your P11D
- Receives your P11D on 6 July
- Calculates total BiK value for the year
- Adjusts your tax code (usually 1257L becomes something like 1140L if you had £1,170 of BiK)
- Reduced allowance means more tax comes out via PAYE
- Effect: BiK tax spread across next tax year
If P11D details are wrong
- Contact employer + HR/payroll immediately
- HMRC can correct if wrong values were used
- Common issue: company car list price inflated
Payrolled benefits vs P11D
Since 2016 employers can 'payroll' benefits — collect BiK tax through PAYE in real-time rather than via P11D + tax-code adjustment. This is cleaner + smoother. Ask HR if your employer payrolls benefits.
What triggers a P11D — a UK-specific list
Not every job benefit is on a P11D. HMRC has a specific taxable-benefits list. The most common items that put you on your employer's P11D obligation are:
- Company car — reported using CO2 emission percentage against list price (not the price your employer paid). Electric cars have been at 2% but are rising each year.
- Private medical insurance — the whole premium employer-paid is taxable, valued at what the employer would have paid.
- Private fuel benefit — if the employer also pays for fuel used privately in a company car. Reported using an HMRC multiplier applied to the CO2 percentage.
- Interest-free or low-interest loans over £10,000 — reported as the interest you'd have paid at HMRC's official rate.
- Living accommodation — if provided (excluding job-specific accommodation like caretakers').
- Non-business relocation costs over £8,000 — the excess is taxable.
- Assets transferred to you — laptop kept when you leave, e.g.
- Vouchers and credit cards — non-cash vouchers if not tax-exempt.
Some benefits are specifically not on a P11D: - Company mobile phone (one per employee, all costs paid by employer) - Work-related training - Meals in a canteen available to all staff - Health screening and eye tests (with conditions) - Trivial benefits under £50 that aren't cash or contractual
Payrolling benefits — when there's no P11D
Since 2016, employers can register with HMRC to "payroll" benefits — apply the tax through PAYE each month, rather than after the tax year via a P11D. If your employer payrolls your benefits, you don't get a P11D for those items; the tax is already collected. From April 2026, HMRC has been rolling out mandatory payrolling for most benefits, which will phase out P11Ds for many people over the next two to three years. Check your payslip: if you see "BiK" or "benefit in kind" as a separate line, your employer probably payrolls.
The tax you'll actually pay
The P11D value is added to your other taxable income and taxed at your marginal rate. A £5,000 P11D value costs a basic-rate taxpayer around £1,000, a higher-rate taxpayer £2,000, and someone in the £100k-£125k allowance-taper zone up to £3,100. You don't pay Class 1 NI on P11D benefits (your employer pays Class 1A) — that's the one advantage of receiving something via P11D rather than as extra salary.
In short
P11D is the annual UK BiK report from employer to HMRC. You get a copy by 6 July each year. HMRC uses it to adjust your tax code for next year, spreading BiK tax across your monthly payslips. Payrolled benefits (real-time) is the modern alternative.