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.
Is this you?
Employers who provided benefits not put through the payroll: company cars, private medical insurance, interest-free loans over the limit, and similar.
The detail
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).
What it costs
£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.
Now
Tell your accountant about every benefit as it starts, not in June. Payrolling benefits removes the July scramble for most of them.
