P11D Submission Deadline: Everything UK Employers Need to Know in 2025

Each year, employers in the UK must report certain employee expenses and benefits to HMRC using forms P11D and P11D(b). If you're an employer providing perks like company cars, interest-free loans, or private healthcare, missing the P11D submission deadline can result in fines and added stress.

In this post, we’ll walk you through:

• What a P11D is
• Who needs to submit it
• Key deadlines in 2025
• Penalties for late filing
• Tips for stress-free submission

What is a P11D?

Form P11D is used by UK employers to report benefits in kind (BIKs) provided to employees or directors — benefits that aren’t included in their regular salary, such as:

• Company cars and fuel
• Interest-free or low-interest loans
• Private medical insurance
• Travel and entertainment expenses

HMRC uses the information on the P11D to calculate any additional tax the employee may owe, and to determine the employer’s National Insurance contributions on these benefits.

In addition to the P11D, employers must also submit form P11D(b) — this declares the total amount of Class 1A National Insurance owed on the reported benefits.

Who Needs to Submit a P11D?

Employers must submit a P11D for each employee or director who received any taxable benefit during the tax year.

You do not need to submit a P11D if:

You have registered with HMRC to payroll all benefits

No taxable benefits were provided

If you’re not sure, it’s safer to double-check, as HMRC can issue penalties for failing to report correctly.

P11D Submission Deadlines for 2025

• For the 2025/26 tax year, here are the key dates to keep in mind:
• Tax Year Ends: 5 April 2025
• P11D & P11D(b) Submission Deadline: 6 July 2025
• Employee Copy Distribution Deadline: 6 July 2025

Class 1A National Insurance Payment Deadline: 22 July 2025 (or 19 July if paying by post)

Failing to meet these deadlines can lead to automatic penalties.

Penalties for Missing the P11D Deadline

HMRC takes compliance seriously. Here’s what can happen if you file late:

£100 penalty per 50 employees for each month (or part month) you’re late with your P11D(b)

Additional fines for incorrect or fraudulent submissions

Late payment interest and penalties for unpaid Class 1A NIC

You must also give each affected employee a copy of their individual P11D by 6 July — failure to do so can lead to complaints or audits.

How to Submit Your P11D and P11D(b)

• You can submit P11D and P11D(b) using:
• HMRC’s PAYE Online service
• Commercial payroll software
• An accountant or payroll provider (if you outsource)

Make sure your payroll records and benefit calculations are accurate and up to date before submission. If you’ve payrolled benefits, be sure you registered correctly with HMRC at the start of the tax year.

Tips for a Smooth P11D Submission

Keep good records throughout the year — especially of company vehicle usage, expense reimbursements, and benefit start/end dates.

Use payroll software that integrates benefits reporting

Plan early — don’t wait until July to gather data

Outsource to experts if unsure (especially for complex benefits or multiple directors)

Communicate with employees so they understand what’s included and why

Final Thoughts

Filing your P11D and P11D(b) on time is a legal responsibility — but it doesn’t have to be stressful. With the right systems, early planning, and good advice, you can avoid penalties and ensure a smooth submission process.

Whether you're a small business owner or running a larger company, staying on top of the P11D timeline will keep you compliant and your team informed.

Related Resource

Want to learn more about HMRC deadlines or get help with payroll compliance? Visit Outbooks UK — a trusted partner for outsourced accounting, payroll, and tax solutions.