Can I submit P11Ds early if my business ceases trading mid tax year?

The answer is no, not currently - you have to wait until the tax year ends, and the online filing window opens, to be able to file these forms electronically.

However, HMRC is legislating a new exemption from electronic filing of P11D and P11D(b) information for employers who cease to trade during the tax year with effect from 6 April 2026.

This measure allows employers who have ceased to trade during the tax year to submit paper P11D and P11D(b) returns to HMRC for the year of cessation mid-year. This enables the employer to finalise their position following their cessation of trade, before the tax year ends.

There are more details on the HMRC website.