What is the purpose of a P11D form?

The P11D form serves a specific purpose in reporting employee benefits that are not taxed at source through Pay As You Earn (PAYE). Employers are required to submit this form to HM Revenue and Customs (HMRC) to declare any taxable benefits provided to employees, such as company cars, private health insurance, and other perks that may incur tax liabilities.

This form helps ensure that employees are properly taxed on additional benefits they receive as part of their compensation package, which isn't accounted for through regular payroll processes. By documenting these benefits, the P11D ensures compliance with tax regulations and provides necessary information for both the employer and employee regarding tax liabilities.

In contrast, the other options focus on different aspects of tax reporting—where total income for the tax year and deductions from salary are typically recorded in other forms, and personal details of employees would not be the main focus of the P11D. The purpose of the P11D is specifically focused on detailing those taxable benefits, making this answer the most appropriate in the context of the question.