What is the P11D submission deadline for 2025/26?
For employers providing benefits and expenses to employees, understanding P11D reporting obligations is an essential part of year-end compliance. With increasing scrutiny from HMRC and continued changes to payroll and benefits reporting, meeting the P11D submission deadline for the 2025/26 tax year should be firmly on every employer’s compliance calendar.
This article explains the key deadlines, what must be reported, and how businesses can prepare to avoid penalties.
What is a P11D?
A P11D form is used to report benefits in kind and expenses provided to employees or directors that have not been processed through payroll. Common examples include company cars, private medical insurance, beneficial loans, and certain travel or accommodation expenses.
These benefits are reported to HM Revenue & Customs and may result in additional tax liabilities for employees and Class 1A National Insurance contributions for employers.
P11D submission deadline for 2025/26
For the 2025/26 tax year (ending 5 April 2026), the key deadline for submitting P11D forms is:
6 July 2026
By this date, employers must:
• Submit P11D forms for each relevant employee
• Submit a P11D(b) form declaring total Class 1A National Insurance due
• Provide employees with copies of their P11D information
Failure to meet this deadline can result in penalties and interest charges, as well as increased HMRC attention in future compliance reviews.
When is Class 1A National Insurance due?
Although the P11D submission deadline is 6 July 2026, the payment deadline for Class 1A National Insurance contributions is:
• 19 July 2026 (if paying by post)
• 22 July 2026 (if paying electronically)
Ensuring accurate calculations and timely payment is crucial to avoid late payment penalties and interest.
What needs to be reported?
Employers must report all taxable benefits that have not been payrolled. These typically include:
• Company cars and fuel benefits
• Private medical insurance
• Living accommodation
• Interest-free or low-interest loans
• Non-payrolled expenses and reimbursements
It is important to note that if benefits have been registered and processed through payroll (payrolling of benefits), they generally do not need to be reported on a P11D, although a P11D(b) may still be required.
Common P11D mistakes to avoid
One of the most frequent issues we see is incomplete benefit tracking throughout the year, leading to last-minute data gathering and errors. Employers also often overlook new benefits introduced mid-year or assume that reimbursed expenses are automatically exempt.
Another common mistake is failing to register for payrolling benefits in advance of the tax year, which results in unnecessary P11D reporting obligations and additional administrative burden.
Penalties for late or incorrect submissions
Late P11D submissions can trigger automatic penalties from HMRC, typically starting at £100 per 50 employees for each month (or part month) the forms are late. Inaccurate submissions can also lead to further penalties and potential compliance enquiries.
Given HMRC’s increasing use of data matching and digital reporting systems, accuracy and timeliness are more important than ever.
How employers can prepare for the 2025/26 deadline
Proactive preparation is the most effective way to ensure a smooth P11D process. Employers should review all employee benefits early, confirm whether any benefits are being payrolled, and maintain clear internal records throughout the year.
It is also advisable to carry out a benefits review before the end of the tax year to identify any reporting gaps and ensure that payroll and finance teams are aligned. For growing businesses or those offering flexible benefits packages, specialist guidance can help ensure compliance while managing tax efficiency.
How Moore South can help
Managing P11D reporting can be time-consuming, particularly for businesses with multiple benefits, directors, or complex remuneration structures. Our tax specialists support employers with benefit reviews, P11D preparation, and full compliance with HMRC reporting requirements, helping to reduce risk and administrative burden.
If you would like support with your 2025/26 P11D submissions or a review of your employee benefits and expenses, contact Moore South today to ensure your reporting is accurate, compliant, and submitted on time.