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4528. P11D and P9D. Difference?
 
At the end of the tax year you need to E-file your P11D or P9D forms for each employee to whom you've provided expenses and benefits during the tax year.

Please Note : From 6 April 2016 onwards , both existing and latest payrolled benefits and expenses must be registered with HMRC using the online Payrolling Benefits in Kind (PBIK) service. If you are making use of this service then there is no need to report them on P11D return.If not, then it's necessary to efile P11D return end of the year. But either way its mandatory to submit a P11D (b) form end of the year including the total benefits and expenses provided.

Click here for more information regarding payrolling benefits in kind.

However, there are two Key difference between P11D and P9D which are listed below,


  • The P11d form should be used to report expenses and benefits provided to an employee earning at a rate of 8,500 or more per year where as the P9D form should report expenses and benefits provided to employees earning at a rate of less than 8,500 per year.
  • Secondly, Use form P11D for almost all company directors. Only use form P9D if all of the following apply:
    • They earn at a rate of less than 8,500 per year
    • They have no material interest in the company
    • They are either a full-time working director or a director of a charity or non-profit organisation