P11D Checklist

P11D Checklist 2024

P11D Checklist 2024





e.g. A111 (if not sure just leave blank)
Enter company name in full including the Limited at the end
of Director that will sign the accounts
of Director that will sign the accounts
For most submissions you will also get a copy of what you tell us, by email.


Tax years run 6 April to 5 April.
Select year in list


"Benefits in Kind" are non cash remuneration for employees.
Are you aware that providing "benefits in kind" increases the risk of more detailed HMRC enquiries, incorrect P11Ds, HMRC fines etc??
Are you aware that providing "benefits in kind" will increase bookkeeping time and costs of tracking and reporting those items?
Are you aware that employee "expenses" paid for my the employer increases the risk of more detailed HMRC enquiries?
Are you aware that when an employer provides (or changes) a car to an employee that must be reported to HMRC within 28 days?
HMRC must be notified using form P46(car) if there's a change that affects car benefits (that has not been taxed via payroll/payslips) for an employee or a director for whom a car is made available for private use. P46(car) must be submitted to HMRC within 28 days of the end of the quarter (5 July, 5 October, 5 January or 5 April) in which the change takes place.
Are you aware that LATE or INCORRECT P11D declarations will incur HMRC fines?


Does the Company own a VAN or vans?
Do any directors or employees use company vans for ANY "private use"?
See Gov.uk/HMRC Link to definition of Private Use (below)
See the following link for HMRC guidance on what they view as "private use".


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"Business journeys and commuting"

A business journey is defined as a trip:

  • made as part of work (such as a service engineer travelling between appointments)
  • to a temporary workplace

Vans used for ‘insignificant’ private journeys are exempt, for example making a slight detour to pick up a newspaper on the way to work.

Does the company own any company cars?

See link below for HMRC guidance on Company Cars


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A private journey would include "commuting" to and from your normal place of work, or any other journey that is not specifically travel to or from a business activity.

NB: HMRC has recently stated that dual cab open back pickup trucks that weigh over 3500kg are vans for tax purposes.

Do any directors or employees use company cars for ANY "private use"?
See Gov.uk/HMRC Link to definition of Private Use (above)
Employees or Directors using their OWN car (not owed by the business) for business journeys?
HMRC allow up to £0.45 per mile for the first 10,000 business miles and £0.25 there after, tax free. Mileage logs should be maintained to support business miles done. T4 will normally adjust a directors loan account (DLA) for a directors business mileage claim.
HMRC Guidance on Mileage Allowance Claims, rates etc (£0.45 per mile for first 10,000 business miles then £0.25 p/mile) Sometimes referred to as AMAP (Approved Mileage Allowance Payment), or MAP (Mileage Allowance Payment)

LINK: https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances

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This is just to give us an indication of your level of use of your own car for business journeys it is not an actual calculation for Mileage Allowance claims from the company using HMRC approved mileage rates.
Does the company own any mobile phones (or sim only contracts)?
Where the mobile contract is between employer and supplier, there is no taxable benefit in kind. However, if the employer re-imburses or pays any part of a mobile phone contract between the employee and the supplier, that will be a benefit in kind, reportable on form P11D.
Does the Company have a written agreement with employees (including directors) that there is to be NO private use of ANY company assets?
IF HMRC suggested that there is, or maybe, private use of any company asset, this could create a tax liability on that asset. This could affect both the employer and the employee or director. Hence, it is important to ensure that where no private use of assets is allowed, that this is documented.
Would you like T4 to help you with a Company Policy (Staff Manual) that states there is to be no private use of company assets?
T4 use "Bright Contracts" for employee agreements, Employee Contracts, Office (Staff) Manuals, and Employee Privacy Policy (part Data Protection Rules) documents . "Bright Contracts" are HR specialists. There would be a separate fee for preparation of internal manuals or agreements of this type using the Bright Contracts resource.


Did the business pay for any of the following expenses for any of its employees or directors?
I am aware that if any expenses are paid for, or reimbursed to, a director or employee that are NOT wholly business expenses, that means a P11D could be due


Funds have been lent to an employee or director, that have not been taxed as salary (employees or directors) or as dividends paid (shareholder directors).
Are you aware that an employer lending funds to an employee or director can be a taxable benefit in kind?
There can also be other corporation tax consequences of a company lending funds to its shareholder directors which are best avoided.


CHANGES during the tax year.
Select ALL or ANY that apply to you for the tax year concerned.


In this section you can upload documents to help us with your accounts preparation or alternatively you can share these with us via email to t4.office@t4tax.com or via WhatsApp.
For example, if you were not sure of any of your answers you can add any further comment here to let us know.

Maximum file size: 8MB

Types, jpg, jpeg, PNG or PDF only. Max file size per file 8MB, max number of files you can add is 10.


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