Why are P11D forms sent to employees?

The P11D form is used to report benefits in kind that have been provided to employees by their employers, which are not included in their regular wages. The primary purpose of sending P11D forms to employees is to assist them in submitting their self-assessment tax returns. This form provides detailed information about any additional taxable benefits they received throughout the tax year, which the employee needs to declare when filing their tax return. It's essential for accurately determining their end-of-year tax liability.

While the other options involve different aspects of tax information and employee communication, they do not define the specific purpose of the P11D form. For instance, tax code changes are communicated through different means, and pension contributions are generally reported through payslips or annual pension statements. Similarly, advice on tax-saving methods is not the role of the P11D form; rather, it is meant to inform employees of their benefits that could affect their taxable income.