Employment and Benefits
Managing employment taxes and employee benefits is an important part of supporting your workforce and keeping your business’s tax affairs in order. We help you understand the tax implications of salaries, workplace benefits and reimbursed expenses, with practical support tailored to your payroll and reporting needs.
From reviewing benefit arrangements to preparing relevant information for HMRC, we help you maintain accurate records and keep track of your responsibilities. Whether you are taking on your first employee or reviewing an established benefits package, our guidance helps you plan costs, make informed decisions and manage the process with confidence.
Forms covered
| Form | Description |
|---|---|
| SA102 Employment 2026 | Reports employment or directorship pay, tax, benefits and expenses in a Self Assessment return |
| P60 End of Year Certificate (2026-27) | Year-end statement of pay and tax given to each employee |
| P45 Details of Employee Leaving Work | Records pay and tax to date when an employee leaves |
| P11D WS1 Living Accommodation 2026-27 | Taxable value of living accommodation |
| P11D WS2 Car and Car Fuel Benefit 2026-27 | Company car and free private fuel benefit |
| P11D WS2b Car and Car Fuel Benefit under Optional Remuneration Arrangements 2026-27 | Car benefit where salary was given up for the car |
| P11D WS3 Vans Available for Private Use 2026-27 | Taxable benefit of a van available for private use |
| P11D WS4 Interest-Free and Low Interest Loans 2026-27 | Benefit of interest-free or low-interest loans |
| P11D WS5 Relocation Expenses 2026-27 | Taxable relocation costs above the £8,000 exemption |
| P11D WS6 Mileage Allowance Payments 2026-27 | Taxable excess of mileage allowance over approved rates |
Key deadlines
- P60: employers must issue by 31 May 2027.
- P11D and P11D(b): must reach HMRC and employees by 6 July 2027.
- Class 1A National Insurance: due by 22 July 2027 electronically, or 19 July by post.
- SA100 with SA102: paper by 31 October 2027, online by 31 January 2028, with tax due 31 January 2028.
Filing notes
- P11D worksheets aren’t sent to HMRC. Their results feed the P11D, so keep them for enquiries.
- The SA102 needs a P60 or P45 for each employer, the PAYE reference and any P11D information.
- The P45 has four parts. Parts 1A, 2 and 3 are given to the employee when they leave.
Frequently Asked Questions
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Have a question about our services? Speak with our team to discuss your engagement, deadlines and the support you need.
What Is The SA102 Used For?
The SA102 is the Employment supplementary page of the Self Assessment tax return. You use it to report income, benefits and expenses from employment or a directorship, including pay, tax deducted, taxable benefits and any expenses you are claiming. To complete it you will normally need your P60 or P45 for each employer, the employer’s PAYE reference and any P11D information. We can prepare it for you and make sure nothing is missed.
Do I Send The P11D Worksheets To HMRC?
No. The P11D worksheets (WS1 to WS6) are working papers for your own records and are not sent to HMRC. Their results feed into the P11D, which is the form that is submitted. Keep the worksheets and supporting records safe, as HMRC may ask to see how a benefit value was calculated if it raises an enquiry.
What If I Don’t Have a P45 When Starting a New Job?
Your new employer will ask you to complete a starter checklist so they can work out the right tax code. Until HMRC has the correct information, they may apply an emergency tax code, which can mean you pay more tax at first. Any overpayment is usually corrected once your tax code is updated. Giving your new employer accurate details quickly helps avoid delays.
When Must An Employer Issue The P60?
The P60 is the year-end certificate of pay and tax. Employers must give one to each employee who is working for them on the last day of the tax year. For 2026-27 the deadline to issue P60s is 31 May 2027. Employees need the P60 for Self Assessment, tax credit and benefit claims, and as proof of income, so it is worth issuing it well before the deadline.
What Are The Deadlines For The P11D And Class 1A National Insurance?
The P11D and P11D(b) for 2026-27 must reach HMRC, and the P11D must be given to the employee, by 6 July 2027. Class 1A National Insurance on the benefits is due by 22 July 2027 if paid electronically, or 19 July 2027 if paid by post. Missing these dates can lead to penalties and interest, so we recommend gathering your benefit records early in the new tax year.
What Is a P45 And Who Receives Each Part?
A P45 records an employee’s pay and tax to date when they leave a job. It has four parts. Parts 1A, 2 and 3 are given to the employee, who hands Parts 2 and 3 to their new employer. The employer keeps the remaining part, which is normally sent to HMRC. Employees should keep their copy safe, as it is needed to make sure the correct tax code is used in the new job.
What Is Class 1A National Insurance And When Does It Apply?
Class 1A National Insurance is paid by employers on most taxable benefits provided to employees and directors, such as company cars, private medical cover or living accommodation. It is calculated from the information reported on the P11D and is paid only by the employer, not deducted from the employee. We can work out the amount due and help you plan for it before the July payment date.
What Are the Self Assessment Deadlines For Reporting Employment Income?
If you need to report employment income on an SA100 with the SA102, the 2026-27 return must be filed by 31 October 2027 on paper or 31 January 2028 online. Any tax due is payable by 31 January 2028. Having your P60 or P45, PAYE reference and any P11D details ready early makes the return quicker and more accurate. We can prepare and file it for you.