What is P11D? – Expenses & Benefits

A UK P11D form is used by employers to report taxable benefits and expenses provided to employees or directors that are not processed through payroll. This blog includes a comprehensive list of items that could be included in a P11D form.

As your accountants, Gravitate will have access to certain information that is required to be included on your P11D, but there may be additional sources of income and additional deductions / allowances you may be able to access that may have occurred in the year.

This blog lists all the information that could be included in a P11D. If you have any of the following benefits which are not yet reported to your accountant, we recommend reviewing the below and providing all relevant details.

Taxable Benefits & Expenses for P11D

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Category	Examples
Vehicles and fuel	Company cars, vans, and other vehicles available for private use Fuel provided for private use Mileage allowances exceeding HMRC-approved rates of 45p a mile
Living accommodation	Provision of living accommodation Associated costs like utilities or maintenance
Private insurance	Private medical or dental insurance Payments for private medical treatment
Loans	Low-interest or interest-free loans to employees and Directors exceeding £10,000
Vouchers and credit cards	Vouchers (e.g., childcare vouchers beyond tax-free limits) Employer-provided credit or charge cards used for personal expenses
Travel and subsistence	Non-business travel expenses Travel allowances not exempt under HMRC rules
Subscriptions and fees	Professional fees and subscriptions not directly related to the job Training costs that are not job-related
Devices and equipment	Mobile phones or devices available for personal use (beyond one tax-free phone per employee) Other equipment provided for personal use
Mobile phone costs	If a phone contract is in your personal name, but being paid by the Company; this is a benefit in kind. Therefore, it is important to move these to the Company name.

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Other perks

Other perks that could be included in a P11D but aren’t included the above table include:

Gym memberships or other subscription services
Childcare costs beyond tax-free allowances
Holidays paid for by the employer
Gifts exceeding the "trivial benefit" limit (£50 per item)
Christmas or annual parties costing more than £150 per head
Relocation expenses above £8,000
Employer-paid personal bills (e.g., utility bills)

Which items are exempt (not reported in your P11D form)?

Certain benefits are exempt if they meet specific criteria, these are:
Employer pension contributions
One mobile phone per employee (if in the employer's name)
In-house sports facilities
Free or subsidized canteen meals available to all employees
Work-related training costs
Uniforms or protective clothing required for the job
Bicycles provided under the Cycle to Work scheme
Business travel expenses reimbursed within HMRC guidelines

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Important notes

Some benefits may be "payrolled," meaning they are taxed through payroll instead of being reported on a P11D.

Employers must also submit a P11D(b) form summarising all taxable benefits and calculating Class 1A National Insurance contributions.

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If you are a Gravitate client and have any questions at all relating to your benefits and expenses, please contact your squad leader. If you are not a Gravitate client but would like to understand more about your P11D form responsibilities, please send us a message.

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