P11d(b) Form 2018/2019 Explained

P11d(b) Form 2018/2019 Explained. A P11d(b) form is completed by Employers who provide their employees with taxable benefits. The form summarises for HMRC the total value of all the different types of benefits provided by an employer, as well as the tax they need to pay HMRC.

P11d(b) Form

What is a P11d(b) Form

A P11d(b) form is completed by an Employer to summarise:

  • The total value of taxable benefits that have provided to its Employees during a tax year and;
  • Any additional amount of tax (Class 1a National Insurance) they need to pay for providing taxable benefits.

A tax year runs from 6 April to 5 April.

One P11d(b) form covers one tax year.

So the P11d(b) form for the year ended 5 April 2019 covers all benefits provided during the year 6 April 2018 to 5 April 2019.

What Are Taxable Benefits

Taxable benefits are things employers provide to their employees to incentivise or as part of salary packages like:

  • Company cars;
  • Private healthcare;
  • Fuel;
  • Loans.

Learn more about Taxable Benefits here.

Example P11d(b) Form

Here is an example P11d(b) Form from 2014. This is the paper version of the form. There is now an online version available.

Do I Need to Submit a P11d(b) Form

You need to submit a P11d(b) form if you are an employer and you’ve:

  • provided taxable benefits to your employees on which you have not paid tax as the employer (whether they were paid through the payroll system or not);
  • filled out P11d forms for your employees;
  • HMRC has requested you to submit one (see below if you think you shouldn’t be submitting one).

How to Submit a P11d(b) Form

The easiest way to handle P11d forms is to file them online.

If you cannot complete one online or are an agent, you can find out where to find the paper version here.

e-Guide: How to Submit the P11d(b) 2018/2019 Form Online >>

The P11d(b) Form 2018/2019 Filing Deadline

The P11d(b) form is due by 6th July each year, for the previous tax year. P11d forms must also be provided to employees by this date too.

So your P11d(b) form for 2018/2019 is due by 6 July 2019.

Any additional Class 1a National Insurance payable by the employer is due by 22 July if you pay by electronic transfer (19th July for other methods).

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 to advise HMRC. 

Alternatively the employer can choose to submit a nil return.

Updated 14 April 2019

Anita Forrest
About Anita Forrest

Anita Forrest is a Chartered Accountant, spreadsheet geek, money nerd and creator of www.goselfemployed.co - the UK small business finance blog for the self-employed community. Here she shares simple, straight-forward guides to make self-employment topics like taxes, bookkeeping and banking easy to understand.