P11D Filing Deadline 2026: What You Need to Know
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If you provide benefits or expenses to your employees, you need to know about P11Ds.
While it’s easy to overlook the P11D deadline when organising your payroll, missing it could lead to penalties and unnecessary stress for your business.
The good news is that, with a bit of careful planning, it’s straightforward to get your P11D in order.
Here’s what you need to know.
What Is a P11D?
A P11D form is used to report the benefits and expenses you’ve given to employees or company directors outside of their salary.
The form is typically used to report employee benefits such as company cars, private healthcare, or other perks.
In simple terms, it tells HMRC about anything your team receives on top of their pay so the correct tax can be applied.
When Is The P11D Filing Deadline?
For the 2025/26 tax year, the P11D submission deadline is 6th July 2026.
By this date, you need to submit your P11D forms, complete your P11D(b), and provide all employees with a copy.
If there’s any Class 1A National Insurance to pay, that comes shortly after, with payment due by 19th July (or 22nd July if paying electronically).
The HMRC P11D deadline falls on the same date each year, so it’s important to have everything prepared well in advance.
Do You Need To Submit A P11D?
If you’ve provided benefits to your employees in the last year, or reimbursed certain expenses, there’s a good chance you’ll need to submit a P11D.
A P11D is typically required by business owners, directors, and employers who offer perks beyond salary. Even if you’re unsure whether something counts as a benefit, it’s worth checking early so nothing is missed.
What Happens If You Miss the Deadline?
HMRC takes late submissions seriously. If you miss the deadline, you may face a P11D deadline penalty.
You’ll usually be charged £100 per 50 employees for each month your P11Ds are late. On top of that, interest can apply if any Class 1A National Insurance is paid after the deadline.
It’s not just about the cost either. Late or incorrect submissions can create ongoing issues with compliance, which are best avoided.
What Is the P11D Payment Deadline?
The P11D payment deadline is different to the P11D filing deadline. Submitting your forms is only the first part of the process. If you’ve reported benefits, you may also need to pay Class 1A National Insurance.
Like VAT, Self Assessment, and other taxes, there’s also a payment deadline to keep in mind. The P11D payment deadline is the date by which you need to pay any owed Class 1A National Insurance.
The P11D payment deadline is the 19th July (or 22nd July if paying electronically).
Even if your P11Ds are submitted on time, late payment can still result in interest charges, so it’s important to plan for both.
How Does a P11D Affect Tax Codes?
When HMRC processes your P11Ds, they might need to update your employees’ tax codes.
This allows the value of benefits to be taxed gradually through PAYE. It’s why employees sometimes notice a change in their tax code without immediately understanding why.
If handled correctly, it keeps everything accurate and avoids unexpected tax bills later on.
How to Prepare for a P11D
If you haven’t started yet, now’s the time to get organised.
Start by reviewing what you’ve provided to employees over the tax year and make sure the figures are accurate.
If you’re doing your year-end checks, it’s also worth checking what you need to finalise before the end of the tax year, including benefits and expenses.
Allow enough time to prepare and submit everything before the deadline. Leaving it until early July can quickly become stressful, especially if anything needs checking or correcting.
Need Help With Your P11Ds?
The P11D deadline comes around every year, but it still catches people out.
Staying ahead of it makes all the difference. When everything is submitted on time and correctly, you avoid penalties and keep things running smoothly.
We’ll keep it simple.
At Mollan & Co, we help business owners handle P11Ds accurately and on time, without the back-and-forth or confusion. You’ll know exactly what’s needed and feel confident it’s taken care of.
Get in touch – we’re here to help.
Author ProfileI'm the owner and Managing Director of Mollan & Co Accountants. I'm a skilled and efficient accountant with more than 20 years of experience in the industry.
I developed valuable skills in business and commercialisation through my work in the science and technology departments within the Scottish University sector. Then, in 2001, I formed my own internet-based marketing company, producing and distributing 360° virtual reality tours for the Scottish tourism sector.
I now use my commercial skills, expert tax knowledge and first-hand experience to help other businesses grow and flourish through strong accounting practice.
Our success at Mollan & Co is directly related to the success of our clients.
