6 July 2027: P11D and P11D(b): expenses and benefits
Report benefits in kind given to employees and directors in 2026/27 to HMRC by 6 July 2027, and give each employee a copy.
Who it applies to
Employers who provided benefits not put through the payroll: company cars, private medical insurance, interest-free loans over the limit, and similar.
What has to happen
The P11D reports each employee's benefits; the P11D(b) declares the employer's Class 1A National Insurance on them, which is paid by 22 July. Benefits payrolled during the year still need the P11D(b).
If you miss it
£100 per 50 employees for each month or part month the P11D(b) is late, and penalties for incorrect returns. Source: gov.uk and Companies House guidance, checked September 2026.
What to do
Tell your accountant about every benefit as it starts. Most benefits can be put through the payroll instead, which takes them off the P11D.
