HMRC have published the final versions of the P11D Working Sheets for tax year 2025/26.
Whilst these are for software developers to help with development of their payroll software, they can also be used to help calculate P11D taxable values manually:
For Bookkeepers
As we say each year, use of these forms is not mandatory and they do not have to be returned with online P11D submissions. However, they may be useful to calculate the taxable amount to be reported.
They are also a helpful reminder of all the information we need to be able to calculate taxable values accurately. Information that will have to be available each time the employee is paid come mandation of payrolling benefits from April 2026. This is with the exception of loans and accommodation, though these can be payrolled on a voluntary basis.
