P11D

Form P11D (Expenses and Benefits) is a tax form filed by United Kingdom employers for each director and for each employee earning over £8500 per year, and sent to the tax office with which their PAYE scheme is registered. P11Ds are used to report benefits provided and expense payments made to employees by employers that are not put through the payroll. The employees are also given a copy, should they need it for a self-assessment tax return.

This is not to be confused with form P11 (Deductions Working Sheet), which is for tracking deductions made by PAYE.

A similar form P9D (Expenses payments and income from which tax cannot be deducted) exists for employees earning less than £8500 per year.

Content

There are currently 14 sections of the P11D: