Completing forms P9D, P11D and P11D(b)

After the end of the tax year you need to complete and send your expenses and benefits forms. You need to submit a form P11D or P9D for each employee to whom you've provided expenses and benefits during the tax year, and one form P11D(b) to declare the overall amount of Class 1A National Insurance contributions (NICs) due on all the expenses and benefits you've provided.

All of these forms must be submitted to HM Revenue & Customs (HMRC) by 6 July.

This guide outlines all the different ways you can complete and send these three forms. It sets out the key information you need to provide and it explains which employees to use a P11D for and which to use a P9D for.

On this page:

Deadlines at the end of the tax year

Forms P11D, P9D and P11D(b) must reach HMRC by 6 July following the end of the tax year.

Your payment of the Class 1A NICs declared on form P11D(b) must reach HMRC by 22 July, or by 19 July if you pay by cheque.

If you haven't got any Class 1A NICs to pay because you didn't need to send any P11Ds, see the section in this guide 'How to tell HMRC no Class1A NICs are due'.

PAYE/National Insurance payments and deadlines

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Completing and filing your forms

You can send your forms electronically using:

  • your payroll software if it has this facility
  • HMRC's PAYE Online

You're probably already registered for PAYE Online and have a user ID and password for PAYE Online. But if you're not registered, you will need to do so before you can send your forms online. Whichever method you choose - you'll need your password and user ID when you send them.

PAYE Online

Sending forms by post

HMRC strongly recommends that you send the forms electronically if you can. Or you can use a printed paper form and send to the address at the end of this section.

Signing form P11D(b)

If you need to send a paper form P11D(b), the declaration on the form must be signed - photocopies will not be accepted.

You can obtain blank paper copies by contacting HMRC's Employer Orderline - you can find a link at the end of this section.

Printed forms or paper forms that you have manually completed must be sent to:

HMRC NIC&EO
Room BP2101
Lindisfarne House
Benton Park View
Longbenton
Newcastle Upon Tyne
NE98 1ZZ

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Forms P11D and P9D - which to use

It's important to choose the correct option, P11D or P9D, for each employee. The one to use depends on the employee's earnings and on whether they're a director of your company, as explained below.

Employees earning £8,500 or more a year - form P11D

Use form P11D to report expenses and benefits provided to an employee earning at a rate of £8,500 or more per year. See below for what to include within the £8,500 threshold.

Employees earning less than £8,500 - form P9D

Use form P9D to report expenses and benefits provided to employees earning at a rate of less than £8,500 per year. See below for what to include within the £8,500 threshold.

What the £8,500 threshold includes

The £8,500 threshold doesn't only include wages or salary that you pay the employee. You must also include the value of the expenses and benefits they receive from you.

The £8,500 operates on a pro rata basis if the employee only works for part of the year. For example, if an employee only works for six months of the year then you'll need to use a form P11D if their earnings in that period are £4,250 or more.

Company directors - usually form P11D

Use form P11D for almost all company directors. Only use form P9D if all of the following apply:

  • they earn at a rate of less than £8,500 per year
  • they have no material interest in the company - see below for explanation
  • they are either a full-time working director or a director of a charity or non-profit organisation

In broad terms, a director has a material interest in a company if (alone or together with associates) they own or can control more than 5 per cent of its ordinary share capital.

PAYE Online

Go to forms P11D and P9D

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Completing forms P11D and P9D

When you complete forms P11D or P9D, you must enter the total value of your employee's expenses and benefits during the tax year. You need to enter these details into the relevant category and section on the form and work out the value of individual expenses and benefits. For help with reporting specific expenses or benefits on forms P11D and P9D see 'Expenses and benefits A to Z'.

When completing form P11D (but not P9D) you must also report:

  • any sums the employee has given you to make good the cost of expenses or benefits you've provided
  • any tax you've deducted through your payroll on the value of the expenses or benefits

Expenses and benefits A to Z

Expenses and benefits record keeping

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Form P11D - avoid rejections and delays

The errors listed below are a common cause of delay in HMRC's processing of forms P11D. Those covered by HMRC's P11D quality standard can cause particular problems - HMRC frequently has to reject and ask for resubmission of forms that contain these errors.

The P11D quality standard

Every form P11D must include the following information:

  • your employer reference
  • your employee's name
  • your employee's National Insurance number or date of birth and gender
  • the list price for a company car if you're reporting one
  • if you complete the 'total cash equivalent of car fuel provided', also complete 'total cash equivalent of cars provided'  
  • if you provide a beneficial loan to an employee you're reporting, also complete 'cash equivalent of loans'

If you submit your P11D information in list format rather than on standard forms, you must also:

  • present your list in an easy-to-read format using a font size no smaller than 11-point Arial when printed
  • organise your list by employee, not by type of benefit
  • include all the expenses and benefits provided to each employee on one list - HMRC cannot accept separate lists for each benefit
  • show the code letters assigned to each benefit on form P11D - these are the letters in the boxes at the left of each section of the form

Other errors to watch out for:

  • Not ticking the 'director' box if the employee is a director.
  • Not including descriptions of amounts included.
  • Leaving the 'cash equivalent' box empty if you've entered a figure in the corresponding 'cost' box of a section.
  • Sending P11Ds when you've stated on your final submission for the tax year that P11Ds are not due.
  • Only entering the value of the private-use portion of a benefit provided for mixed business and private use, instead of the full value.
  • Not completing the fuel benefit where this applies.
  • Completing the 'to' or 'from' car availability dates when they don't need to be completed because the car was available in the previous tax year or is available in the next tax year, respectively.
  • Using a paper form that relates to the wrong tax year - check the top right hand corner of the first page. HMRC recommends you send your forms online if you can, but if you need to use paper forms you'll find the guidance in HMRC's 'P11D Guide' will help you.

Download 'P11D Guide' (PDF 180K)

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Completing form P11D(b)

You must complete and send a form P11D(b) if you have one or more P11Ds to submit to HMRC at the end of the tax year.

If you have no return to make because you have no expenses or benefits of the type to be returned on forms P11D there is an online form you can use to tell HMRC - please follow the links below. But if you've already indicated on your final submission for the tax year that forms P11D and P11D(b) are not due you don't need to send the online form. And if you receive a form from HMRC they would prefer that you don't send it back as you've already told them that you have no return to make.

Go to form P11D(b)

Employer No Return of Class 1A National Insurance contributions

Agent - No Return of Class 1A National Insurance contributions

Information to provide on form P11D(b)

There are four key things that you must do on form P11D(b).

First, enter the total value of the expenses and benefits you provided during the tax year that were liable to Class 1A NICs:

  • this total is calculated using the figures you've entered in your forms P11D
  • if you've completed your P11D forms electronically using payroll software, this P11D(b) total will usually be calculated automatically from your P11Ds

Second, make any necessary adjustments to this total. This will apply if your total:

  • includes items that aren't liable to Class 1A NICs (for example, because your total includes P11D entries for an employee for whom no NICs are due - such as certain employees who work abroad)
  • omits items that are liable to Class 1A NICs

Third, work out your Class 1A NICs liability for the year. This is calculated as a percentage of the (adjusted) total value of your expenses and benefits from the first two steps above. For the actual percentage rate, see the P11D(b) form for the relevant year.

Fourth, declare which of the following applies to you:

  • during the tax year you didn't provide any expenses and benefits that must be reported on form P11D
  • you did provide P11D expenses and benefits and you're submitting your forms P11D at the same time as your P11D(b)
  • you did provide P11D expenses and benefits and you've have already filed your forms P11D

Payrolled benefits

You must tell HMRC in advance if you intend submitting a batch of P11Ds for employees who have had all their expenses and benefits taxed via the payroll. Tell HMRC online using 'Employer Notification of Payrolled Benefits' - there is a link at the end of this section. If you don't, your employees will be taxed twice.

The entries in the '1A' boxes on the form P11D normally make up the total value of all expenses and benefits liable to Class 1A NICs, which is then entered in the relevant box on the form P11D(b). But for payrolled expenses and benefits where there is an 'amount made good or from which tax deducted' box, the entries in the '1A' boxes will not provide you with the correct value on which Class 1A NICs is payable. In these cases you will need to recalculate the total value of all expenses and benefits on which you are liable to pay Class 1A NICs, ensuring the actual amount of the expense or benefit included in payroll is used as opposed to the net 'cash equivalent' amount after payrolling has taken place.

Employer Notification of Payrolled Benefits

Agent Notification of Payrolled Benefits

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How to tell HMRC no Class 1A NICs are due

The online form 'No Return of Class 1A National Insurance contributions' allows you to tell HMRC that you will not be liable for Class 1A contributions. This form can be used if you've previously advised HMRC on your final submission for the tax year that P11Ds are due. But if you've already indicated on your final submission that forms P11D, and P11D(b), are not due you don't need to send the online form.

Employer No Return of Class 1A National Insurance contributions

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