P11D Process: How does Horizons report Private Health Insurance in the United Kingdom (UK)?

What is a P11D Form?

The P11D form is used by UK employers to report benefits that employees receive in addition to their salary, such as private health insurance. Since these benefits are taxable, they need to be reported to HMRC (Her Majesty's Revenue and Customs).


Starting with the 2025/26 UK tax year, Horizons will no longer report private health insurance benefits via the P11D process.



How Horizons Handles Benefit-In-Kind Reporting


  1. Providing Private Health Insurance

    • If your employer provides you with private health insurance through Horizons, it is considered a taxable benefit.
  2. Payrolling Benefits
    • Once you are enrolled in Benefit in Kind scheme such as health insurance etc. our payroll team will report the benefit monthly, so it’s captured in your payslips and reported to the tax authorities accordingly.
    • If this change affects your tax code, the relevant team will update it in the same month the tax code notice is issued. You will receive a post-notice as well, but as the employer, we also get this information, so there’s no need for you to notify us.
  3. What You Need to Do
    • You don’t need to take any action - Horizons handles the reporting for you.
  4. Why We are Implementing This Change
    • The government is abolishing P11D requirements from April 2026 onwards. This changes the way we are required to report benefits-in-kind and thus, with continued development at Horizons, we are implementing technological advances ahead of the required time-frame.
    • Such change is a positive one where the beneficiary is not required to pay one-lump sum payment but small deductions are taken place throughout the year as and when pay period falls.



NOTE: This new reporting process begins with the May 2025 payroll, aligned with the UK tax year (April to April). Private health insurance benefits provided up to April 2025 will follow the previous annual reporting process. From May 2025 onwards, the benefit will be reported monthly, with tax deductions reflected directly in each payslip. See below for details on the legacy process.


How Horizons Handles Private Health Insurance Reporting


  1. Filling Out the P11D Form

    • Horizons will include the value of your private health insurance on the P11D form. This value represents the amount your employer pays for your policy.

  2. Submitting the Form

    • Horizons will submit the completed P11D form to HMRC on behalf of your employer. This ensures the correct amount of tax is collected.

  3. Impact on Your Tax Code

    • After HMRC receives the form, they may adjust your tax code to account for the value of your private health insurance. This adjustment might change the amount of tax you pay each month.


What You Need to Do

You don’t need to take any action—Horizons handles the reporting for you. However, it’s a good idea to check your tax code when it changes to ensure everything is correct.


Important Dates

  • P11D Form Submission: Due by July 6th after the tax year ends.
  • National Insurance Payment: Due by July 19th (or July 22nd if paid electronically).

Horizons ensures that your benefits, such as private health insurance, are reported accurately to comply with UK tax regulations.

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