One of the biggest challenges with P11Ds isn’t usually completing the forms themselves. It’s remembering everything that might need to be included.
Most of our clients remember the company cars – they’re the obvious one. It’s the smaller, one-off benefits and expenses that tend to get forgotten as the year goes on.
To help make life a little easier, we’ve put together this P11D checklist for the 2025/26 tax year, covering some of the most common areas employers need to consider before completing their returns.
Every business is different, so not everything below will apply to you. Think of this as a helpful prompt rather than a list of things you must have. You may read through it and think, “None of these apply to us,” which is hopefully reassuring. Equally, it might remind you of something you’d completely forgotten about. Either way, we hope it helps make your P11D season that little bit easier.
With no further ado, here’s Melissa’s handy checklist.
Company Cars 🚗
Company cars are one of the most common P11D items, but it’s often the smaller details that cause the last-minute panic. To help avoid a frantic search through paperwork, make sure you have information such as:
- Make and model
- Date first registered
- Registration number
- Availability dates for each employee or director
- Engine size and CO₂ emissions
- Zero-emissions range for hybrid vehicles
- Fuel type
- Manufacturer’s list price, including optional extras
- Employee contributions
- Whether private fuel was provided
Vans 🚐
If your business provides vans that are available for private use, don’t forget to gather the relevant information. This might include:
- Details of the vehicle
- Which employee the van was allocated to
- Confirmation of any agreement limiting private use
Loans 💰
Interest-free or low-interest loans may need to be considered, and that can include overdrawn director loan accounts. If either applies to your business, make sure the details are readily available.
Private Medical Insurance 🏥
Private medical insurance is another area that’s easy to overlook because it often sits quietly in the background throughout the year. Remember to include details of:
- Medical insurance costs
- Medical treatment paid for by the company
Relocation Expenses 🏠
If you’ve helped an employee or director with relocation expenses, don’t forget to consider any expenses paid on their behalf.
Company Assets 🏢
Have any company assets been made available for personal use during the year? If so, make sure you’ve gathered the relevant information before preparing your P11Ds.
Living Accommodation 🏡
If living accommodation has been provided to an employee or director, this may also need to be reported.
Professional Fees & Subscriptions 📚
Some businesses pay professional subscriptions or membership fees on behalf of employees. If that’s the case, it’s worth checking whether these need to be included.
Telephone Costs ☎️
Telephone costs can sometimes be overlooked. Examples may include:
- Home telephone costs
- Mobile phone bills where the contract is held in the employee’s name
Other Services 🛠
Think about any services paid for by the business that have been provided to employees during the year.
Other Benefits 🎁
It’s often the less obvious benefits that are easiest to forget. Take a moment to think back over the year. Benefits such as the following may all need to be considered:
- Childcare
- School fees
- Gym memberships
Salary Sacrifice Arrangements 🔁
If employees have salary sacrifice arrangements, don’t forget to review those arrangements as well:
- Pension contributions
- Electric or low-emission vehicles
- Cycle to Work schemes
- Childcare vouchers
Staff Entertainment 🎉
Staff entertainment, including summer parties, Christmas celebrations and team events, can be great for bringing people together, but don’t forget to keep a record of any costs incurred during the year. Having everything to hand early can make the reporting process much smoother.
A Quick Reminder
P11D and P11D(b) submissions for the 2025/26 tax year must be made electronically to HMRC by 6 July 2026.
Late submissions may result in penalties, and late payment of Class 1A National Insurance could lead to further interest and charges.
Don’t Leave It Until The Last Minute
Starting early gives you more time to identify missing information, check everything is accurate and avoid unnecessary stress later on. If you’re unsure whether something needs to be included, Melissa and our Payroll team are always happy to help.
How We Support Employers
Keeping up with employment legislation and payroll compliance can be challenging, particularly when changes affect statutory payments, employee benefits and reporting requirements.
At The Arkk Alliance, our Payroll team works with employers from our offices in Leamington Spa, supporting businesses across Warwickshire and the wider UK.
We help employers by:
- Preparing and submitting P11Ds and P11D(b)s
- Implementing payroll updates to reflect legislative changes
- Ensuring statutory payments are calculated correctly
- Monitoring changes that affect payroll compliance and employee benefits
- Providing practical guidance on employer reporting requirements
- Helping businesses stay compliant while reducing the administrative burden on internal teams
Whether you simply need a second opinion or would like us to take care of your payroll and P11D reporting, we’re here to help make the process as straightforward as possible.
