Many small employers never give a taxable benefit and never need a P11D. This post helps you check whether you do, what to file and when, and what changes from April 2027, when HMRC starts making employers report some benefits through payroll instead.
What is a P11D?
A P11D is the form for one employee's taxable expenses and benefits that were not payrolled. GOV.UK says to complete a P11D for each employee you've given such benefits. The P11D(b) is the employer's summary: it reports the total Class 1A National Insurance you owe on all of them.
Both are filed online after the tax year ends. HMRC accepts paper forms only if you have stopped trading.
Does a small employer need one?
Only if you provided taxable expenses or benefits and didn't payroll them. A small business that pays wages and reimburses genuine business costs often has nothing to report.
| What you provided | P11D needed? |
|---|---|
| Wages only | No |
| Business travel, phone bills, business entertainment, uniforms and tools, paid at HMRC benchmark rates or as actual costs | No, these are exempt |
| A trivial benefit: cost £50 or less, not cash or a cash voucher, not a reward for work, not in the contract | No (directors of close companies: £300 a year cap) |
| Company car, private medical insurance, a loan, accommodation, not payrolled | Yes, a P11D for that employee, plus the P11D(b) |
| Benefits you payrolled | No P11D, but still a P11D(b) for the Class 1A |
Directors count. A one-director company that pays the director's private health insurance has a taxable benefit to report like any other employer.
The 2027 P11D deadline
For the 2026/27 tax year, which ends on 5 April 2027, the deadlines fall in July 2027. GOV.UK sets them after the end of each tax year:
| What | Deadline |
|---|---|
| Submit P11Ds and the P11D(b) to HMRC | Tuesday 6 July 2027 |
| Give each employee a copy of the information | Tuesday 6 July 2027 |
| Pay Class 1A National Insurance electronically | Thursday 22 July 2027 |
| Pay Class 1A by cheque | Monday 19 July 2027 |
A late P11D(b) costs £100 per 50 employees for each month or part month it is late, and late payment can bring penalties and interest. The 6 July 2026 deadline for the 2025/26 year has passed; if you missed it, file as soon as you can.
Class 1A National Insurance
Class 1A is employer-only National Insurance on taxable benefits, at 15% for 2026/27 according to HMRC's rates page. The employee is taxed on the benefit's value; you pay the Class 1A.
Example: private medical insurance with a taxable value of £1,200 for the year means £180 of Class 1A for you to pay by 22 July 2027.
What changes from April 2027
HMRC is making payrolling of benefits mandatory in phases. From 6 April 2027, company cars, car fuel, vans, van fuel and employer-provided medical benefits must be reported through payroll software in real time. From April 2028, most other benefits follow. Loans and accommodation stay voluntary.
- The 2026/27 tax year still uses P11Ds for benefits you didn't payroll, due 6 July 2027.
- Registration for HMRC's voluntary payrolling service is closed: only employers registered before 6 April 2026 can use it.
- HMRC's guidance includes a temporary easement from penalties for some non-deliberate inaccuracies in the first year.
If you provide a car or health insurance, check now that your payroll software can payroll benefits from April 2027.
Where PayDocs fits
PayDocs doesn't file P11Ds, P11D(b)s or anything else with HMRC. It makes payslips and P60 employee copies from your payroll figures, which helps at year end when each employee needs their P60 by 31 May. PayDocs works out PAYE income tax, National Insurance and supported deductions for 2026/27 pay dates. Previewing is free; a PDF is £3.99 per payslip once checkout opens.
This is general information about UK rules for the 2026/27 tax year, as published on 8 October 2026. It is not tax or legal advice.
Questions
Does a small employer need a P11D?
Only if you gave an employee or director taxable expenses or benefits that you didn't payroll, such as a company car or private medical insurance. Exempt business expenses and trivial benefits don't need one.
When is the P11D deadline in 2027?
For the 2026/27 tax year, submit P11Ds and the P11D(b) and give employees their copies by 6 July 2027. Pay the Class 1A National Insurance by 22 July 2027 electronically, or 19 July by cheque.
What is the difference between a P11D and a P11D(b)?
A P11D lists one employee's taxable benefits that weren't payrolled. The P11D(b) is your summary of the total Class 1A National Insurance you owe on all benefits, and you file it even if every benefit was payrolled.
What is the penalty for a late P11D(b)?
£100 per 50 employees for each month or part month it is late, according to GOV.UK. Paying the Class 1A late can also bring penalties and interest.
Are P11Ds being abolished?
Gradually. HMRC is making payrolling mandatory for cars, fuel, vans and medical benefits from 6 April 2027 and for most other benefits from April 2028. Loans and accommodation stay voluntary.
Sources
- GOV.UK: Expenses and benefits for employers
- GOV.UK: Expenses and benefits for employers, reporting and paying
- GOV.UK: P45, P60 and P11D forms, P60
- GOV.UK: Expenses and benefits for employers, deadlines
- GOV.UK: Expenses and benefits for employers, exemptions and dispensations
- GOV.UK: Expenses and benefits, trivial benefits
- GOV.UK: Rates and thresholds for employers 2026 to 2027
- GOV.UK: Paying your employees' expenses and benefits through your payroll
- HMRC: The phased introduction of mandatory payrolling for benefits in kind (updated 23 September 2026)
- HMRC: Changes to reporting of benefits in kind from April 2027
Sources checked 8 October 2026. This article explains how pay documents work; it is not tax or legal advice.
