An employer who provides expenses or benefits to
employees or directors, may need to submit an end-of-year report to HM
Revenue and Customs (HMRC) for each employee or director who has been
provided with expenses or benefits and pay tax and Class 1A National
Insurance on them.
A P11D form is used to send the report to HMRC for employees or directors By law, at the end of each tax year you must give HMRC particulars of any expenses payments, benefits and facilities provided to each employee or director.