A quick reference guide from ACCA for P11D forms.
| Manner in which provided: | Tax/NIC due: | Report on: |
| Employer arranges and pays directly for benefit | Class 1A | P11D |
| Employee arranges benefit; employer pays for it | Class 1 (employee and employers) | Account for NIC through payroll; report benefit on P11D |
| Employee arranges and pays for benefit; employer reimburses cost | PAYE Tax and Class 1 NIC (employees and employers) | Through payroll |
Key dates for submission of forms and payment of taxes due
The due dates for submission of the forms and the relevant payment dates are summarised below:
| Task | Deadline |
| Submission of forms P11D to HMRC | 6 July following the end of the tax year |
| Provide employees with copies of their information from their P11D | 6 July following the end of the tax year |
| Submit form P11D(b) to HMRC | 6 July following the end of the tax year |
| Payment of any Class 1A NICs on benefits provided | Must reach HMRC’s bank account by 22 July (19 July if you pay by cheque) |
| Payment of tax and Class 1B NICs owed under a PAYE Settlement Agreement (PSA) | Must reach HMRC by 22 October (19 October if you pay by cheque) |
| Pay any PAYE tax or Class 1 National Insurance owed on expenses or benefits | Pay monthly through payroll |
Article from ACCA In Practice