P11D Taxable Benefits

If you provide benefits to employees, now is the time to check whether these need to be reported to HMRC. 

The P11D filing deadline for the 2025/26 tax year is 6 July 2026, and employers should ensure that all taxable benefits have been reviewed, reported correctly, and communicated to affected employees.

• Company cars, pool cars and company vans
• Fuel for private use
• Private medical or dental insurance
• Living accommodation
• Staff gifts exceeding £50
• Staff entertainment above £150 per head
• Non-branded work clothing

P11D form is required to be submitted for each employee who received a taxable benefit that was not reported through payroll.

• Keep evidence of the cost per employee, especially for trivial benefits and staff entertaining.
• Be careful not to exceed the £50 limit for trivial benefit and make sure all the conditions are met, even if you purchase a card to go with a £50 voucher – the whole amount would become taxable.
• For annual functions, include all related costs when calculating the £150 per head test, monitor the total cost per head carefully and ensure the event is open to all eligible employees.
• Be cautious with clothing, as ordinary wear is rarely exempt even when bought for work purposes.
• Remember that private health insurance is usually a taxable benefit in kind.
• For uniforms, confirm that the clothing is genuinely a uniform, branded, protective, or specialist rather than ordinary everyday wear.
• Keep clear records in case HMRC asks how the tax treatment was determined.

If you would like any guidance before offering a new benefit to your employees or you would to discuss any benefits in further detail, please do not hesitate to get in touch.