You need to file this form for each director and for each employee earning more than £8,500 a year.
The P11D shows any benefits-in-kind that an employee receives, such as a company car or interest-free loans.
You need to send the form through to HMRC by 6 July and should give each employee a copy, in case they need it for their Self Assessment tax return. Stay on top of deadlines and meet all HMRC payroll requirements with Sage.
In the past, for employees who earned less than £8,500, they would need to complete a P9D form. This form was abolished in 2015.