With 6 July fast approaching, now is the time to make sure your P11D obligations are in order.

If you’re an employer who has provided benefits or expenses to employees or directors during the 2025–26 tax year, you are required to report these to HMRC — and the clock is ticking.

Key dates to diary:

📅 6 July 2026 — File P11D & P11D(b) with HMRC + give employees their copies 💳 22 July 2026 — Class 1A National Insurance Contributions due (electronic payment) 📬 19 July 2026 — Class 1A NICs due if paying by post
Common benefits that must be reported: → Company cars and fuel → Private medical or dental insurance → Interest-free or low-interest loans above £10,000 → Gym memberships and subscriptions → Living accommodation provided by the employer

And looking ahead — from April 2027, payrolling of benefits becomes mandatory for most benefit types, which will ultimately replace the P11D process. If you haven’t yet considered how this will affect your payroll arrangements, now is a sensible time to start.

At LMJ Group, we handle P11D submissions for clients across a wide range of sectors. If you’re unsure what needs reporting, or would like us to manage the process on your behalf, we’d be happy to help.
📩 Get in touch: www.lmjgroup.co.uk | 0330 390 5959