United Kingdom: P11D / P11D(b) for Benefits-in-Kind Due 6 July 2026

P11D and P11D(b) returns for tax year 2025/26 are due 6 July 2026. Late filing penalty: £100/month per 50 employees. Class 1A NICs on BiKs payable by 22 July (or 19 July by post). Employees must receive their P11D copy by the same 6 July deadline.

Effective Date

• 6 July 2026

Published

• HMRC – standing PAYE end-of-year obligations

Payroll action

• File P11D and P11D(b) via HMRC Online Service or commercial payroll software by 6 July 2026.
• Distribute each employee’s P11D copy by 6 July 2026 (paper or secure portal).
• Calculate and pay Class 1A NIC by 22 July 2026 (electronic).
• If payrolling benefits: confirm only P11D(b) is required; full BiK details reported through FPS.
• Plan now for April 2027 mandatory payrolling – register with HMRC during the 2026/27 window if not already.
• Confirm EPS for the 2026/27 tax year was submitted to claim the £10,500 Employment Allowance.

HM Revenue & Customs