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What is a P11D form?

Find out what a P11D form looks like, why you might receive one from your employer, and why it's important.

In this article
What is a P11D? What is a P11D form used for? What does a P11D look like? When will I receive a P11D?
How does a P11D affect what tax you pay? What if I've lost my P11D? What if I don't receive a P11D? What about a P9D?

What is a P11D?

A P11D form is sent to HMRC by UK employers outlining the cash value of any work-related taxable expenses and taxable benefits you've received over the tax year (6 April-5 April). These are only benefits or expenses that have not already been included in your wages.

If these kinds of expenses apply to you, your employer will supply a copy of the P11D form for you to check over and keep. If you don't receive any taxable expenses or benefits then you might not receive the form at all.

 
 

What is a P11D form used for?

A P11D is used to detail certain expenses and benefits that you are liable to pay tax on. 

It's more relevant for employers, who must submit P11D forms every tax year to let HMRC know of any expenses payments, benefits and facilities given to each employee or director.

These include:

  • Company cars
  • Company car mileage allowances and fuel
  • Company vans for private use
  • Private car mileage allowances and fuel
  • Motorcycles for private use
  • Payments for use of home telephones
  • Non credit card expenses payments
  • Credit card expenses payments
  • Working from home
  • Private medical insurance
  • Beneficial loans
  • Living accommodation
  • Assets transferred
  • Other items, such as childcare costs, late night taxis etc. 

In some cases, a P11D might include benefits you pay for with salary sacrifice, if those benefits are taxable. You can find out more in our guide to salary sacrifice.

What does a P11D look like?

See the form below for an example of what a P11D form looks like, and where you'll find important details.

When will I receive a P11D?

Your employer should give you your P11D by 6 July following the end of the tax year. 

You should keep hold of this form for your records, as you might need to supply it if you're asked to submit a tax return.

How does a P11D affect what tax you pay?

Taxable benefits or expenses you've received can be offset against your PAYE tax code. This means you might pay more tax out of your pay each month.

It's worth checking your coding notice - a breakdown of the tax you're paying - whenever you receive one from HMRC. 

If you think you might be paying more or less tax than you expect, the onus is on you to let HMRC know.

Find out more: understand your tax code

What if I've lost my P11D?

You can usually request a replacement P11D from your employer. If they can't give you one, contact HMRC for a copy.

What if I don't receive a P11D?

You might not be given a P11D from your employer - it's not a form they have to provide. 

If they don't issue a P11D, they must tell you how much each benefit you've received is worth.

You won't be given a P11D if your employer takes the tax you owe on your benefits out of your pay.

What about a P9D?

A P9D form used to be for those earning less than £8,500 a year, but this was abolished in 2015.

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