P11D 

If you provided staff members with any expenses and benefits, or you received any expenses and benefits from your employer in the 2024-25 tax year, you may need to submit a P11D to HMRC. 

Examples 

The following are examples of expenses/benefits that would need to be reported on Form P11D: 
• Company cars. 
• Loans for rail season tickets. 
• Other loans, such as loans to staff or directors. 
• Health insurance. 
• Assets provided to an employee that have significant personal use. 
• Self-Assessment fees paid by the company. 
• Non-business travel expenses. 
• Non-business entertainment expenses. 
 
All P11D’s must be filed by 6th July 2025 and if there is a National Insurance liability to pay, this must be paid to HMRC on or before the 22nd July 2025. 
The tax tip is provided for general guidance only; further advice should be sought, for specific issues. 
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