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What Is A P11D And When Does It Need To Be Filed?

Disclosing your employee's benefits in kind ...



Simply put, it is a form issued by HMRC which requires employers to disclose items or services that an employee receives in addition to their normal salary. If you are a limited company director then a P11D applies to you as well ...

A P11D must be filed by 6th July and declare any benefits in kind an employee has received!

A P11D must be filed by 6th July and declare any benefits in kind an employee has received!

copyright: lovelyday12 / 123rf stock photo

The items or services, referred to as 'benefits in kind', effectively increase the employee's salary, so HMRC will require employees to report the P11D's on their tax returns.

If not, it will amend their payroll coding notices so tax is deducted from the salary payments. In addition, the business is required to pay national insurance on the amounts involved.

What should a P11D include? Here are a few examples:

  • Company cars

  • Fuel for the company car

  • Health insurance

  • Assets provided to an employee that have significant personal use, eg accommodation

  • Self-Assessment fees paid by the company

  • Non-business travel expenses

  • Non-business entertainment expenses

  • Personal insurances

  • Interest free loans, including director's loans

It is always best to check out the benefits in kind just in case.

I saw a question posted the other day where someone had a plug-in hybrid car and thought they should have reduced fuel benefit as most of the car use is fuelled by the electricity from their home.

Sadly not. The fuel benefit is a flat rate depending on the vehicle, but the employee could look to claim the cost of electricity consumed during the recharging process as a business expense on their tax return.

There is a requirement for the business to file the P11D form by 6th July or the business will receive a penalty of £100 per month (or part month) per 50 employees until the form is filed. The business could also face a penalty if your P11D is incorrect of up to £3,000 per P11D so the forms should not be ignored.

"Would you like to know more?"

If you'd like to find out more about the P11D or need help completing them for your employees, do give me a call on 01908 774320 or click here to ping me an email and let's see how I can help you.

Until next time ...

Business Godparent

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More about Roger Eddowes ...

Roger trained at Edward Thomas Peirson & Sons in Market Harborough before working at Hartwell & Co, followed by Chancery, as a partner. He started Essendon Accounts and Tax with Helen Beaumont in 2014 as a general practitioner with a hands-on approach.

Roger loves getting his hands dirty, working with emerging, small-to-medium and family businesses to ensure they receive the best possible accountancy advice. Roger utilises an extensive network of business contacts to leverage the best guidance and practical solutions.