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.