As the 2025/26 tax year draws to a close, employers must review any benefits or expenses provided to employees to determine what needs to be reported on Forms P11D and P11D(b).
These forms ensure that taxable benefits are correctly disclosed to HMRC and that the appropriate Class 1A National Insurance is paid.
What Needs to Be Reported?
You may need to report benefits such as:
- Business expenses that don’t qualify for exemption
- Assets provided or transferred to employees
- Personal bills paid by the company
- Vouchers & personal use of company credit cards
- Non‑approved professional subscriptions
- Living accommodation
- Company cars, vans & mileage above HMRC rates
- Loans over £10,000
- Medical and dental insurance
- Relocation costs above £8,000
- Additional mobile phones
- Childcare support above HMRC limits
- Working‑from‑home payments above £6/week
- Any benefits processed through payroll (PBIK)
Download the P11D Guide
For detailed guidance on all benefit scenarios, please download our brochure below.
Download Guide
