P11D – Benefits in Kind

The P11D form is used to report items or services that you (or your employees) receive from your company in addition to your salary. As benefits in kind effectively increase your salary, there may also be National Insurance contributions (NICs) to be paid on them, although it’s important to note these contributions will be paid by the company, not the individual.

P11Ds are filed by the employer, not the employee – although, for many one man companies that is likely to be one and the same.

P11D  must all be filed by 6th July following the tax year in question so the one for year ended 5 April 2022 must be filed by 6 July 2022.

The form must include any items the company pays for and that the employee benefits from and so the main ones are as follows:

  • Company cars
  • Subsidised loans
  • Health insurance
  • Assets provided for personal use
  • Self-Assessment fees paid by the company
  • Non-business travel expenses
  • Non-business entertainment expenses

There are many pitfalls including the classification of cars and vans. Don’t leave it to the last minute. Get your benefits in kind sorted in good time to make the filing.



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