The P11 is a way of recording information about all payments and deductions you make to your employees.
It must be kept on a P11 form or in an equivalent payroll record.
P11 records must be kept if you pay an employee at the Lower Earning Limit or above or your employee has a tax code.
The ultimate guide to payroll compliance
Facing the challenge of keeping up with payroll compliance? Read this guide for essential tips to make sure your business complies with the relevant payroll legislation.