A P11D is a statutory form that is used to declare the financial value of your taxable expenses and benefits from your company. In essence, a P11D is completed to report on any expenses or services that benefits the employee but is not given in money (salaries/wages).

Your employer is responsible for keeping track of these benefits on a P11D form (alternatively, they can include it in their payroll system to keep track). You should receive a copy of your P11D from your employer around July every year. 

However, if you are a contractor, freelancer or sole-proprietor you will need to fill the P11D form out yourself to keep track of all your expenses.


A P11D allows you to see all benefits provided by your company and the financial value attached to it. If you are self-employed it is vital for you to accurately complete your P11D for submission to the HMRC. The P11D is used byh the HMRC to determine how much Class 1A NICs need to be paid.

Download P11D example here.

Wimbledon Accountant P11D
Example of P11D information that will be required.

The P11D consists of 14 sub-sections where the employer needs to specify the employee’s benefits. A breakdown of the standard layout and necessary information can be found in the next section of the blog:

Breakdown of P11D

  1. Assets transferred 
    1. Cars, property, goods or other assets.
  2. Payments made on behalf of employee
    1. Tax on notional payments made during the year (A Notional Payment allows you to calculate and deduct the amount of tax and NI on a payment, without actually giving the payment to the employee. The employee won’t receive any more money, they will only pay the extra tax and/or NI.)
  3. Vouchers and credit cards
    1. The cost and any extra cost to you of providing any vouchers (including season tickets) which can be exchanged for:
      1. money
      2. goods
      3. services
    2. All expenses and other payments paid by credit cards you provided, except expenses:
      1. directly in connection with the cars at section F of the P11D
      2. more appropriate to section N of the P11D
  4. Living accommodation
    1. Cash equivalent or relevant amount of accommodation provided for the employee, or his/her family or household. Exemptions do not apply if using optional remuneration arrangements.
  5. Mileage allowance payments not taxed at source
    1. Enter the mileage allowances in excess of the exempt amounts only where you’ve not been able to tax this under PAYE. The exemptions do not apply if using optional remuneration arrangements.
  6. Cars and car fuel
    1. If more than 2 cars were made available, either at the same time or in succession, please give details on a separate sheet.
    2. You will need the following information of the vehicles: 
      1. make and model, date of registration 
      2. Approved CO2 emissions figure for cars registered on or after 1 January 1998
      3. Approved zero emissions mileage 
      4. If your hybrid car’s CO2 emissions figure is between 1-50 (inclusive) 
      5. Engine Size
      6. Type of fuel or power used (F – Diesel cars which meet Euro 6d standard, A – Diesel cars, B – All other cars)
      7. Dates car was available
      8. List price of car
      9. All non-standard accessories
      10. Capital contributions the employee made towards the cost of car or accessories
      11. Amount paid by employee for private use of the car
      12. Date free fuel was withdrawn
      13. Cash equivalent or relevant amount for each car
      14. Cash equivalent or amount foregone on fuel for each car
  7. Vans and van fuel 
    1. Total cash equivalent or amount foregone for all vans made available in period
    2. Total cash equivalent or amount foregone on fuel for all vans made available in period
  8. Interest-free and low interest loans
  9. Private medical treatment or insurance
  10. Qualifying relocation expenses payments and benefits
  11. Services supplied
  12. Assets placed at the employee’s disposal
  13. Other items (including subscriptions and professional fees)
  14. Expenses payments made on behalf of the employee
    1. Travelling and subsistence payments – Cost to you or amount foregone except mileage allowance payments for employee’s own car, read section E 
    2. Entertainment – Cost to you or amount foregone trading organisations read P11D Guide and then enter a tick or a cross as appropriate here 
    3. Payments for use of home phone 
    4. Non-qualifying relocation expenses those not shown in sections J or M

If you need assistance in completin yout P11D in the UK please feel free to contact CIGMA Accounting.

We have two offices accounting based in Farringdon, London and Wimbledon, London respectively. However, we are more than happy to assist with remote accounting for yourself or your business. 

Wimbledon Accountant

165-167 The Broadway



SW19 1NE

Farringdon Accountant

Better Space

127 Farringdon Road