Year-end benefit reporting

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Year-end benefit reporting

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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In addition to paying employees their basic pay, and other pay-related items such as overtime and bonuses, it is not uncommon for employers to provide benefits and reimburse business expenses. See Simon’s Taxes E4.601.

Unless there is an exemption in the legislation, the value of these benefits and expenses needs to be reported to HMRC by 6 July following the end of the tax year and Class 1A NIC accounted for by the statutory deadline. For 2026/27, employers are able to voluntarily payroll certain benefits if registered in advance of the tax year, but the end of year P11D (b) and class 1A NIC deadlines remain. HMRC has published an interim and draft timetable for mandatory payrolling for specified benefits from 6 April 2027 and most other benefits from 6 April 2028 which will impact how those benefits are reported and the timing of Class 1A NIC payments. Class 1A NIC is an employer-only charge (there is no corresponding employee NIC charge) on benefits and expenses that have not been subject to Class 1 NIC through the

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  • 14 Oct 2026 13:35

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