UK P11D Benefits Deadline 6 July 2026: What Employers Must File

Employers have until 6 July 2026 to report 2025–26 expenses and benefits on forms P11D and P11D(b), give employees their benefit statements, and calculate Class 1A National Insurance. Missing the date triggers automatic penalties — £100 per 50 employees for each month or part-month the P11D(b) is late.

This is one of the busiest July deadlines alongside Self Assessment payments on account and summer VAT changes. Even micro-employers with a single company car or director medical policy must file online unless HMRC grants a digital exemption.

6 July 2026 — submit P11D forms for each employee or director who received taxable benefits not fully handled through payroll; file P11D(b) declaring total Class 1A NIC due; provide employees with copies of their P11D information.

19 July 2026 — Class 1A NIC payment deadline if paying by cheque.

22 July 2026 — Class 1A NIC payment deadline for electronic payment (BACS, online, or HMRC app).

All P11D and P11D(b) returns must be filed online together. Paper filing is only available in limited circumstances such as ceased trade.

Common items include company cars and fuel, vans, private medical insurance, interest-free or low-interest loans, living accommodation, relocation costs, and assets transferred to employees.

Reimbursed expenses not covered by a PAYE Settlement Agreement or the approved mileage and subsistence exemptions must also appear on P11D unless you operate payrolling for those benefits.

Directors are treated like employees for benefits reporting — there is no exemption for one-person companies. Review credit cards, home office equipment, and family memberships before 6 July.

If you registered to payroll benefits before 5 April 2026, routine items such as medical insurance may already have been taxed through payroll — you often skip P11D for those specific benefits but still file P11D(b) for the Class 1A NIC total.

Registration for payrolling 2026–27 closed on 5 April 2026. Employers who missed it must report 2026–27 benefits on P11D by 6 July 2027 unless they qualify for exemptions.

Mandatory payrolling phases in from April 2027 for cars, car fuel, vans, van fuel, and employer medical insurance, with most other benefits following from April 2028. Use this filing season to audit records before the rules tighten.

Gather benefit calculations now — especially car CO₂ figures, loan balances on 5 April 2026, and amounts made good by employees before 6 July.

Submit P11D(b) even if HMRC issued a blank form and you have nothing to report; failure to file attracts penalties regardless of nil liability.

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