Deadline for law firms to submit P11D and P11D(b) forms is fast approaching

The deadline for law firms to submit their P11D and P11D(b) forms is fast approaching.

Partners are required to report all employee expenses and benefits to HM Revenue and Customs (HMRC), as well as pay tax and National Insurance (NI) on them.

P11D and P11D(b) forms are used to report staff expenses and benefits if you do not pay expenses and benefits through payroll.

You must complete a P11D form for each employee you’ve provided with taxable expenses or benefits that were not payrolled.

Certain benefits, such as private healthcare or a company car, are classed as benefits in kind (BIKs) and are therefore submit to Class 1A NI.

A P11D(b) form is used to report any Class 1A NI you owe.

The deadline to submit P11D and P11D(b) forms for the year 2024-25 is 6 July 2025.

You must submit through HMRC’s online PAYE service if your law firm employs fewer than 500 personnel.

If you have 500 or more employees, then you must submit your forms through your payroll software.

The late filing of payroll information could attract penalties.

Missing the P11D(b) deadline may result in a penalty of £100 per 50 employees per month that the form is late.

To make sure the process is as smooth as possible, check that your staff details are correct and up to date on your payroll software.

For further information on submitting your P11D and P11D(b) forms, contact our payroll specialists today.