A P11d(b) form is a submitted by an Employer telling HMRC how much Class 1A National Insurance they need to pay on benefits they provide to their employees.

What is a P11d(b) Form

A P11d(b) form summarises the total value of benefits that an Employer has provided to its Employees, along with showing the total amount of Class 1A National Insurance payable.  Here is a sample P11d(b) Form from 2014 before an online version was made available.

When to Submit a P11d(b) Form

An employer needs to submit a P11d(b) form if

  • they have submitted P11d forms for their employees;
  • their employees have been paid employee expenses or benefits through the payroll system because Class 1A National Insurance will still need to be paid;
  • HMRC have requested them to submit one.

How to Submit a P11d(b) Form

An employer can complete a P11d(b) Form online here and signing into their HMRC Business Account.

How to Submit a P11d(b) Form Online

How to Tell HMRC a P11d(b) Form is Not Due

If HMRC have requested a P11d(b) form but one is not due, then an employer needs to complete a declaration here to advise HMRC.  Alternatively the employer can choose to submit a nil return.

A Simple Guide to Filing P11d Forms Online