Tax Tip Tuesday: Benefits-in-kind

Are you an employer who provides benefits-in-kind to your staff?

If yes, and the benefit-in-kind has not been payrolled, a P11D form must be completed for each employee to declare the benefit provided. 

The deadline date for filing the 2024/25 P11D forms together with the declaration form P11D(b) online with HMRC is 6 July 2025. Failure to do so will result in penalties being charged.*

*The tax treatment is dependent on the benefits-in-kind provided. Some benefits-in-kind may be classed as trivial benefits and are not taxable, or the benefit may be taxed under a PAYE Settlement Agreement. You should always seek the advice of a suitable qualified professional.

Consilium Chartered Accountants provides comprehensive Taxation services to Scottish SMEs, business owners and individuals. These include Tax Compliance, VAT advice, and Personal Tax.

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