{"id":6977,"date":"2026-05-07T09:44:48","date_gmt":"2026-05-07T08:44:48","guid":{"rendered":"https:\/\/www.bainesjewitt.co.uk\/blog\/?p=6977"},"modified":"2026-05-07T08:44:52","modified_gmt":"2026-05-07T08:44:52","slug":"p11d-deadline-2026-what-employers-need-to-do-now","status":"publish","type":"post","link":"https:\/\/www.bainesjewitt.co.uk\/blog\/p11d-deadline-2026-what-employers-need-to-do-now\/","title":{"rendered":"P11D Deadline 2026: What employers need to do now"},"content":{"rendered":"<p>If you provided any taxable benefits to employees or directors during the 2025\/26 tax year, such as company cars, private medical insurance, beneficial loans, gym memberships, or living accommodation, the P11D deadline should be in your sights.<\/p>\n<p><!--more--><\/p>\n<p>For the 2025\/26 tax year, employers must:<\/p>\n<ul>\n<li><strong>File P11D and P11D(b) forms by 6 July 2026<\/strong> \u2013 Remember that paper forms are no longer accepted and submissions must go via HMRC&#8217;s PAYE Online service or recognised payroll software.<\/li>\n<li><strong>Pay any Class 1A National Insurance by 22 July 2026<\/strong> \u2013 If you are paying electronically or 19 July by post. For 2025\/26, Class 1A NIC is charged at 15% on the value of reportable benefits.<\/li>\n<li><strong>Give each affected employee a copy of their P11D information<\/strong> \u2013 This must be given to them by the 6 July deadline so they can complete their own tax affairs, if required.<\/li>\n<\/ul>\n<p>Miss the filing deadline and HMRC&#8217;s automatic penalties bite quickly, with a fine of \u00a3100 per 50 employees for every month (or part month) the P11D(b) is late, plus interest and percentage-based penalties on unpaid Class 1A NIC.<\/p>\n<p>These add up fast, even for small workforces.<\/p>\n<h3><strong>A big change on the horizon: Payrolling becomes mandatory from April 2027<\/strong><\/h3>\n<p>HMRC originally planned to make payrolling of benefits in kind (BIK) compulsory from April 2026, but the deadline was pushed back.<\/p>\n<p>This means that from 6 April 2027, most benefits must be processed through payroll in real time, using compatible software, removing the need for individual P11Ds for BIK.<\/p>\n<p>The 2025\/26 tax year filed in July 2026 is, therefore, the last full year of traditional P11D reporting for most employers.<\/p>\n<h3><strong>What you need to do<\/strong><\/h3>\n<p>Here are some steps to help you get ready for this change in the year ahead:<\/p>\n<ul>\n<li><strong>Audit your benefits now<\/strong> \u2013 List every taxable benefit you provide so nothing is missed when you transition.<\/li>\n<li><strong>Warn employees about the &#8220;double tax&#8221; overlap<\/strong> \u2013 Anyone moving to payrolled benefits in 2026\/27 may have tax collected on last year&#8217;s benefits via their tax code and this year&#8217;s benefits via their pay packet. This can create a temporary squeeze on take-home pay.<\/li>\n<li><strong>You don&#8217;t need to register for mandatory reporting in April 2027 yet<\/strong> \u2013 HMRC&#8217;s registration facility for 2027\/28 is expected to open in November 2026.<\/li>\n<li><strong>You don&#8217;t need to scrap your P11D process<\/strong> \u2013 The P11D(b) and Class 1A NIC payment will still be required for 2026\/27, even if you payroll benefits voluntarily.<\/li>\n<\/ul>\n<p><strong>If you&#8217;d like help reviewing your benefits, registering for payrolling or simply getting your P11Ds over the line, please get in touch with our team.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you provided any taxable benefits to employees or directors during the 2025\/26 tax year, such as company cars, private medical insurance, beneficial loans, gym memberships, or living accommodation, the P11D deadline should be in your sights.<\/p>\n","protected":false},"author":2,"featured_media":6980,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,28,49],"tags":[],"_links":{"self":[{"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/posts\/6977"}],"collection":[{"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/comments?post=6977"}],"version-history":[{"count":1,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/posts\/6977\/revisions"}],"predecessor-version":[{"id":6978,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/posts\/6977\/revisions\/6978"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/media\/6980"}],"wp:attachment":[{"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/media?parent=6977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/categories?post=6977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/tags?post=6977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}