P11D Reporting: Are Your Employee Benefits Compliant for 2025/26?
Our advice regarding P11D for your Directors and/or employees where taxable benefits have been provided during the tax year ended 5 April 2026 and how we can support you.
As the 2025/26 tax year draws to a close, employers should take time to review any benefits or expenses provided to Directors and employees, as these may give rise to P11D reporting obligations.
P11D forms are required where employees or Directors receive taxable benefits that are not processed through payroll. These can include, among other things, company cars, fuel, private medical insurance, interest‑free loans, or certain reimbursed expenses.
Key P11D Deadlines
Where benefits are reportable:
- P11D forms must be submitted to HMRC and issued to relevant employees and Directors by 6 July 2026
- Class 1A National Insurance contributions must be paid by 19 July 2026
Failure to meet these deadlines, or submitting incorrect information, can result in penalties and interest charges from HMRC.
Common Areas of Risk
Many P11D issues arise not from intentional non‑compliance, but from:
- Benefits provided informally or inconsistently
- Expenses reimbursed without sufficient supporting evidence
- A misunderstanding of what can be paid tax‑free
- Changes in benefits over time that are not reviewed regularly
Even businesses that believe P11Ds are not required may find, on closer inspection, that certain arrangements trigger reporting obligations.
How We Can Help
Our team at CN Chartered Accountants can prepare P11D forms on your behalf, we would be pleased to prepare the P11D forms for you should you wish to engage us. Please let us know as soon as possible if you would like our assistance.
Even if P11Ds are not required, or if you intend to prepare them internally, we can also review your benefits and expenses arrangements to ensure they comply fully with HMRC regulations.
Contact Our Personal Tax Team
If you would like support with P11D reporting, or a review of your current arrangements, please contact our Personal Tax Team:
Email: [email protected]
Call: 0161 495 4700
CN Chartered Accountants
Personal Tax Team
