The deadline for submitting the 2021-22 forms P11D, P11D(b) and P9D is 6 July 2022. The forms can be submitted using commercial software or via HMRC’s PAYE online service.
Completing P11D forms to report benefits in kind
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Employment Forms: Understanding P45, P11D, P60
Updating tax code information regularly helps avoid errors, ensures accurate deductions, and supports compliance with HMRC.
Tax relief for uniforms and protective clothing
A practical guide to tax relief for uniforms and protective clothing, explaining when exemptions apply, when to report items on a P11D and why clear records matter.
What is a P11D?
A P11D form is a form used by employers to list certain ‘benefits in kind’ provided to directors or employees and is used to provide information to HMRC.
Benefit payrolling rules clarified for overseas employees
From 6 April 2027, most benefits in kind must be reported through payroll rather than on P11D forms. However, HMRC has confirmed that employers may exclude globally mobile employees, using a new online service expected in November 2026. Here is what the benefit payrolling rules clarified for overseas employees mean for your business.
Assets made available to an employee
Assets for employees like computers can incur tax. No reporting for business-only office equipment. Salary sacrifice assets need reporting. Personal and business assets require a P11D form with Class 1A National Insurance. Complex value calculation based on circumstances.
Year end payroll reporting
Employers face year-end payroll tasks: submit final Full Payment Submission, issue P60 forms by 31 May 2024, and meet deadlines for National Insurance contributions and P11D forms to HMRC by 6 July 2024.
Records you should keep after submitting your tax return
Once you have filed your self-assessment return, you must keep your supporting records safe. Learn how to store them, how long to keep personal and business records, and which documents matter most, so you stay ready for any HMRC review.
Employee benefits: Are you creating tax problems without realising it?
Employee benefits: Are you creating tax problems without realising it? From company cars and vouchers to staff parties and reimbursed expenses, many perks trigger reporting duties. Some qualify for exemptions, while others need PAYE or P11D treatment. Review your benefits regularly to avoid HMRC penalties and unexpected tax bills.
National Insurance liability on benefits in kind
Employers must manage liability on benefits in kind and certain termination payments through Class 1A National Insurance, ensuring accurate reporting and timely payment. A proactive approach helps avoid penalties and supports effective compliance.
Tax and Trivial Benefits: Understanding Exemptions
Tax and trivial benefits allow employers to give small gifts without tax complications, provided strict conditions and limits are met.
Prepare for New Employer Obligations: Payrolling Benefits
Employers must register with HMRC on or before 5 April 2026 to use payrolling benefits, which will become mandatory on 6 April 2026. Reach out to us to learn how Ecovis can assist you with the registration process.
Make the most of trivial benefit payments 2025-26
Small gifts can mean big tax savings! Use the trivial benefits exemption in 2025-26 to reward employees with non-cash perks under £50 – no PAYE, no P11D, and no NIC. A smart, simple way to say thanks.
Payrolling employee benefits
Employers can voluntarily register to report and account for tax on certain benefits and expenses via the RTI system before the start of the tax year.
Not so Trivial Tax Benefits
There is a trivial benefit-in-kind (BiK) exemption for small, non-cash employee benefits. This exemption applies to BiKs classified as ‘trivial,’ helping employers simplify the handling of these benefits while offering a tax-efficient way to give
Mastering Employee Benefit Changes
It’s National Payroll Week 2024! Read this article to help you stay on top of your reporting obligations for employee benefits and expenses.
Reporting expenses and benefits to HMRC
The deadline for submitting the 2023-24 forms P11D, P11D(b) and P9D is 6 July 2024. These forms can be submitted using commercial software or via HMRC’s PAYE online service.
Payrolling employee expenses and benefits
Employers can register for payrolling benefits and expenses. Deadlines exist for form submissions, with penalties for lateness. HMRC no longer accepts paper forms or new informal arrangements. Accurate completion of forms is crucial, including details of provided cars and loans.
Reminder of not-so-trivial tax-free benefits
BiK trivial exemption allows tax-efficient non-cash gifts under £50 to employees, simplifying processes for employers, with exemptions from PAYE, P11D, and Class 1A NI. Directors have a £300 annual cap; exceeding £50 incurs tax consequences.
Tax on trivial benefits
Benefit-in-kind (BiK) trivial exemption allows tax-efficient gifting of small non-cash rewards to employees, provided they’re not for services performed or part of duties. No PAYE or P11D required, and Class 1A NI contributions are exempt. Directors of close companies have an annual cap of £300.
Retaining tax return records
There are no set rules for the way in which you keep your tax records, but they are usually evidenced on paper, digitally or as part of a software program. Here are just a few of the types of records you should keep.
Tax-free trivial benefits
There is a benefit in kind (BiK) trivial exemption that applies to small non-cash benefits like a bottle of wine, or a bouquet of flowers given occasionally to employees or any other BiK classed as ‘trivial’ that falls within the exemption.
What are the admin procedures for running a UK business payroll?
For businesses entering the UK market, here is a summary of the admin procedures to run a UK payroll.
A reminder of trivial benefit rules
Trivial benefits in kind (BiK) rules provide an opportunity to give small rewards and incentives to employees. Learn more!