The UK P11D form is the annual tax report employers must submit to HMRC listing all Benefits in Kind (BiK) provided to employees during the tax year (6 April to 5 April). Common BiK entries: company car, medical insurance, gym membership, loans over £10,000. The employer sends HMRC + gives you a copy each year by 6 July (for the tax year that just ended). HMRC then adjusts your tax code — your personal allowance is reduced by the total BiK value, so tax is collected via PAYE across the next tax year. This guide covers what to expect on your P11D + how to read it.
Verified against 4 official sources · Last reviewed 14 June 2026
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.
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.
Frequently asked questions
When do I get my P11D?
By 6 July following the tax year end (5 April).
How is my tax collected?
Via tax code adjustment — HMRC reduces your personal allowance by the BiK total, so tax comes out of PAYE across the following year.
What if my P11D is wrong?
Contact your employer + HR to correct. HMRC will re-issue if valid amendment is submitted.
Do all employers file P11D?
Any employer with BiK-eligible benefits provided. Some employers 'payroll' benefits instead — no P11D needed.
Do I need P11D for Self Assessment?
Yes — include figures on your SA return if you file SA. Include SA-supplement forms as needed.
What is a P11D — The UK P11D form is submitted annually by employers to HMRC reporting all Benefits in Kind provided to employees. You get a copy showing your total BiK for the tax year. HMRC uses this to adjust your tax code and collect BiK tax.
More on related topics
Childcare vouchers — UK childcare vouchers closed to new joiners in October 2018 — existing users can continue. Tax-Free Childcare replaced it (£2,000/child/year government top-up). This guide covers both + which is better for your situation.
Company car tax — UK company car BiK tax is calculated as list price × emission-band % × your marginal Income Tax rate. Electric cars sit at 3% BiK for 2026/27 (rising 1% per year), making them exceptionally tax-efficient. This guide covers the maths + when a company car beats a car allowance.
Company car vs allowance — UK company car is better than cash car allowance for electric vehicles (3% BiK) at higher-rate tax. Cash allowance is better for petrol/diesel cars at higher-rate. This guide covers the specific numbers.
All tax figures on this page use the same configuration that powers our
calculators — see our
editorial standards for the review process.
Last reviewed: 14 June 2026.
Next review due 14 December 2026.
Disclaimer: This page provides general information based on published HMRC and gov.scot figures. It is not personal tax or financial advice. For your specific situation, please consult a qualified accountant or contact HMRC directly.