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