With the 2025-26 tax year coming to a close, employers across the UK are preparing their annual benefit reporting for HMRC. Whether you need individual P11D forms for employees or only the P11D(b) summary because benefits were taxed through payroll, ensuring accurate and timely submission is essential.
At activpayroll, we are already supporting clients with their yearend reporting and helping them meet the 6 July 2026 deadline with confidence.
P11D reporting is a legal requirement for employers who provide taxable benefits to their employees. These benefits must be reported to HMRC either by:
Accurate reporting ensures:
Common taxable benefits include private medical insurance, company cars, accommodation, and other items subject to Class 1A National Insurance.
Even well organised businesses can encounter challenges with P11D reporting. Frequent issues include:
Outsourcing P11D reporting to a specialist provider helps ensure accuracy and compliance.
Failure to file a P11D(b) return — including all P11Ds or details of payrolled benefits — can result in significant penalties:
These penalties can escalate quickly, making timely submission essential.
Where benefits have not been taxed through payroll, employers must submit individual P11D forms. activpayroll can assist by:
Our experienced team ensures your benefit data is accurately captured and fully compliant with HMRC requirements.
If you registered with HMRC before 6 April 2025 and taxed benefits through payroll during the 2025–26 tax year, you may not need to complete individual P11Ds.
If you are an existing activpayroll payroll client, we can:
If you are not currently an activpayroll payroll client, we can still support you - please contact us to discuss your requirements.
Beyond P11D reporting, activpayroll can also support with:
These services help ensure your business remains fully compliant across all areas of employment tax and global mobility.
As well as preparing your P11D return, we would welcome a broader discussion about how activpayroll can support your organisation with:
We can arrange a call with the relevant specialists at a time that suits you.
If you would like to discuss our P11D services or obtain a fee quote, please contact us at P11D@activpayroll.com.