What is a P11d(b) Form

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 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.

Anita is a Chartered Accountant, turned blogger and creator of the ever popular free Go Self Employed Email Mini Course, which has been completed by hundreds of attendees all over the UK. Using her 10 years experience in accounting, tax and operations for Small Businesses, Anita is on a mission to make finance simple for the self employed, so they can stop stressing about tax & finances and focus on building profitable businesses which will give them the lifestyle they dream of.