P11D – Reporting of Benefits in Kind

The forms that a charity may need to use to tell HMRC about expenses and benefits that they have provided to their employees are:

  • P11D – in general a charity should complete this at the end of the tax year for all company directors and for employees, filing by 6 July
  • P11D (b) – a charity should use this to declare its total Class 1A NICs liability to the end of the tax year, filing by 6 July.

Prior to 6 April 2016 employers submitted form P9D for employees who received reportable Benefits in Kind (BiKs) but who earned less than £8,500 in the tax year. Note that forms P9D and the £8,500 limit have been removed from 6 April 2016 and reportable BiKs must be returned on forms P11D for all employees and directors.

A charity may also use form P46 (Car) for telling HMRC when provision of car BiK to an employee begins or changes, filing at the end of the quarter in which the change takes place.

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