P60 & P11D Submissions UK —
Every Employee, Every Deadline

P60s must be issued to all employees who were employed on 5 April (the last day of the tax year) by 31 May following that tax year. This applies whether the employee is still working for you or not — as long as they were employed on 5 April, they are entitled to a P60. P60s can be issued electronically (email or employee self-service portal) or as paper copies. We issue all P60s digitally as part of your payroll service.

Taxable benefits that must be reported on a P11D include: company cars and fuel, private medical or dental insurance, interest-free or beneficial rate loans (above £10,000), living accommodation, travel expenses not qualifying for a tax exemption, non-trivial gifts, private use of company assets, and certain relocation expenses. Minor gifts below £50 (trivial benefits) are exempt. We collect full benefit details from you each year and calculate the correct taxable value for each benefit.

Class 1A NIC is paid by employers on most taxable benefits in kind reported on P11D forms. The rate is 13.8% of the total benefits value reported on your P11D(b). Class 1A NIC is due to HMRC by 19 July (cheque) or 22 July (electronic). Unlike regular NIC, employees do not pay Class 1A NIC — it is an employer-only cost. We calculate your Class 1A NIC liability and include it in your payment schedule each year.

Yes — since April 2016, employers have been able to payroll most benefits in kind (adding them to payroll to be taxed in real time) rather than reporting via P11D. From April 2026, payrolling of benefits is expected to become mandatory for most employers. We set up payrolling of benefits for clients who prefer this approach — it simplifies year-end and provides more accurate monthly tax collection for employees.

HMRC charges penalties for late P11D filing — typically £300 per form plus £60 per day for continued non-compliance. Additionally, late payment of Class 1A NIC attracts interest charges and potential penalties. The reputational impact of late P11D submission with employees — who may not receive accurate tax coding — can also cause practical problems. Britvex has never filed a P11D late for any client.

P60s are required for every employee on the payroll on 5 April — full-time, part-time, zero-hours and casual workers. Many employers focus on permanent staff and overlook part-time workers who were employed on the year-end date. Failure to issue P60s to all qualifying employees is a criminal offence.

The most common P11D errors are omissions — failing to report a benefit because the employer didn’t realise it was taxable. Private use of a company van, beneficial loan rates, relocation expenses above the £8,000 exemption and non-trivial gifts are all frequently missed. HMRC’s Benefits in Kind taskforce regularly identifies and penalises underreporting.

Class 1A NIC on P11D benefits is due by 19 July (cheque) or 22 July (electronic). Many employers file the P11D on time but miss the NIC payment deadline — attracting interest charges from day one. We calculate Class 1A NIC precisely and include it in your payment reminder calendar every year.

Many employers are still filing P11Ds when payrolling of benefits would be simpler, more accurate and more efficient for both employer and employee. From April 2026, payrolling is expected to become mandatory for most benefits. We advise on and set up payrolling of benefits for clients who would benefit from the switch — and ensure all clients are ready for mandatory payrolling when it arrives.