A P11D is the form employers use to report certain expenses and benefits provided to employees and directors that are not put through payroll, such as company cars or private medical insurance.
Class 1A National Insurance
Employers usually pay Class 1A National Insurance on the value of benefits reported, and many now report benefits in real time through payroll instead of filing a P11D separately.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.