This summary is based on current GOV.UK guidance. Employers should seek professional tax advice where appropriate.
A P11D is a statutory form that employers must submit to HMRC each tax year. It reports the cash value of any benefits in kind and expenses provided to employees that are not covered by a PAYE dispensation.
Benefits in kind are non-cash perks — such as private healthcare, company cars, or certain wellness services — provided by an employer in addition to salary. Where these fall outside specific exemptions, their value is reported on the P11D and may be subject to Income Tax and Class 1A National Insurance contributions.
A benefit in kind is any non-cash provision to an employee with a monetary value, beyond their standard remuneration.
Under current HMRC guidance, qualifying welfare counselling does not attract Income Tax or National Insurance contributions. No P11D reporting is required.
In these cases, the value of the benefit must be reported on the employer’s P11D submission, and Class 1A National Insurance may be payable. Professional tax advice is recommended when structuring arrangements.
Shoorah’s services support employee personal, relational, and workplace wellbeing aligned with HMRC welfare counselling guidance.
Flexible setup as direct employer provision or structured benefits to suit your organisation’s PAYE setup.
Where P11D reporting applies, Shoorah provides the documentation and usage data to support accurate HMRC compliance.
gov.uk/expenses-and-benefits-counselling
gov.uk/expenses-and-benefits-counselling
gov.uk/expenses-and-benefits-counselling
gov.uk/expenses-and-benefits-counselling
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