The deadline to notify HMRC of any Class 1A National Insurance contributions owed for the tax year ending 5 April 2025 is 6 July 2025. Ensure all submissions are completed by this date, as late or missing submissions may result in penalties.
Payment Deadlines:
- If paying by cheque, payment must be received by 19 July 2025.
- If paying electronically, the deadline is 22 July 2025.
Submission Guidelines
When completing your P11D and P11D(b) forms, make sure your business name is entered exactly as registered with HMRC—no abbreviations, punctuation, or alterations.
If you make an error, you must complete an online amendment form for either the P11D or P11D(b). This is mandatory for correcting any inaccuracies.
HMRC offers several live webinars to guide you through the P11D/P11D(b) process. Additional guidance is also available online.
How to Submit P11D and P11D(b) Online
You can submit using:
- HMRC’s PAYE Online Service (for up to 500 employees), or
- Commercial payroll software
All P11D and P11D(b) forms must be submitted together in a single online submission.
What to File
You must submit a P11D(b) if you:
- Provided any taxable benefits or non-exempt expenses, or
- Payrolled benefits during the 2024–2025 tax year
Include the total value of all benefits liable to Class 1A NIC, even if some or all were taxed via payroll.
You must submit a P11D for each employee who received benefits or non-exempt expenses—unless you registered to payroll benefits with HMRC before 6 April 2024.
If you haven’t yet registered to payroll benefits, consider doing so now for the 2026–2027 tax year. This will remove the need to file P11Ds in the future—except for benefits that cannot be payrolled, such as loans and accommodation.
Note: HMRC no longer accepts informal payrolling of benefits.
If You Have No Expenses or Benefits to Report
You only need to notify HMRC if you received:
- An electronic notice to file a P11D(b), or
- A reminder letter to submit one
If this applies, complete the ‘No Return of Class 1A National Insurance Contributions’ form to inform HMRC.
Helpful Tips for Filing
- Submit all P11Ds and your P11D(b) at the same time. Partial or staggered submissions are not permitted.
- Double-check all forms before submission. Errors require separate amendment forms and may cause delays.
- Only submit one P11D(b) per scheme, including totals for all employees and directors. Submitting more than one will be treated as an amendment.
- Use the accurate start and end dates for company car benefits—even if outside the tax year. Do not default to 6 April 2024 or 5 April 2025 unless they are the actual dates the car was provided or returned.
- For fully electric cars, include the approved CO2 emissions figure.
- For hybrid cars with approved CO2 emissions between 1–50g/km, include the approved zero-emissions mileage
