By law, if you’re an employer you need to submit an end-of-year report at the end of each tax year to HMRC for each employee you’ve provided with expenses or benefits.
Examples of expenses and benefits include:
- company cars
- health insurance
- travel and entertainment expenses
There are different rules for what you have to report and pay, depending on the type of expense or benefit that you provide.
Use form P11D to send the report to HMRC for each employee and director.
You should not complete a P11D if there are no taxable expenses payments or benefits to be returned for an individual, or if the expenses and benefits have been taxed through your payroll