In this section:
Completing form P11D(b)
Form P11D(b) is used at the end of the tax year to report two key things to us: the total value of the expenses and benefits attracting Class 1A National Insurance contributions (NICs) that you’ve provided to your employees, and the amount of your Class 1A NICs liability for the year.
This guide outlines the circumstances in which you’ll have to complete form P11D(b), and sets out the information you must include on the form. It also explains the different methods you can use to complete the form and submit it to us.
On this page:
- When you’ll need to complete form P11D(b)
- What information to include on the form
- When and how to submit the form to us
- Paying your Class 1A NICs liability
When you’ll need to complete form P11D(b)
If you have to submit any forms P11D at the end of the tax year to report the value of expenses and benefits you’ve provided to your employees, then you’ll also need to submit a form P11D(b) to report the Class 1A NICs liability those expenses and benefits attract.
However, even if you haven’t provided your employees with any P11D expenses or benefits, you should still complete and return form P11D(b) if we’ve sent one to you. If this applies to you, tick the box on form P11D(b) that says no P11Ds are due for the year.
If you have already indicated in section 5 of form P35 (part of your PAYE Employer Annual Return) that forms P11D and P11D(b) are not due, then there is no need to submit form P11D(b) to us.
More about completing and filing form P11D
More about completing your Employer Annual Return
What information to include on the form
There are four main things that you must do on form P11D(b).
- Enter the total value of the expenses and benefits that you provided
during the tax year that were liable to Class 1A NICs. These values
come from your forms P11D.
If you are completing electronic versions of the forms, as described in the later section ‘When and how to submit the form to us’, the P11D(b) total will usually be calculated automatically from the figures you’ve entered on your P11Ds. If you’re using paper versions of forms P11D, the boxes relating to items that attract Class 1A NICs are brown rather than blue.
- Make any necessary adjustments to the total from step 1. You need
to do this if the total either:
- includes items that aren’t liable to Class 1A NICs (such as a benefit provided to an employee for whom no NICs are payable – for example, certain employees who work abroad)
- omits items that are liable to Class 1A NICs
- Calculate the Class 1A NICs due for the tax year – this is a percentage
(currently 12.8 per cent) of the adjusted total of your P11D expenses
and benefits.
- Indicate which of the following applies to you:
- you haven’t provided any P11D expenses and benefits during the tax year
- you have provided them, and your forms P11D have already been sent to us
- you have provided them, and your forms P11D are being submitted at the same time as your P11D(b)
When and how to submit the form to us
You must send your completed form P11D(b) to reach us by 6 July following the end of the tax year.
You can complete the form using either electronic or paper based methods. Electronic methods are easier and more convenient. They will usually automatically transfer the relevant data from your forms P11D to your P11D(b) and calculate your Class 1A NICs liability for the year.
Completing and filing an electronic version of form P11D(b)
There are three main options for completing and filing form P11D(b) electronically:
- You can use the free ‘Online Return and Forms – PAYE’ service on our website. As well as letting you complete the form online, this service also enables you to file it over the internet.
- The ‘Fill in forms (with save option)’ service on our Employer CD-Rom allows you to complete form P11D(b) on your computer, but not to file online. You need to print out the completed form and post or deliver it to us.
- If you use commercial payroll software, check if it allows you to complete form P11D(b). Many software packages also enable you to file online to us.
Completing and filing a paper version of form P11D(b)
You can either download and print a paper version of form P11D – use the link below - or you can order one from our Employer Orderline on Tel 08457 646 646. The Orderline is open from 8.00 am to 8.00 pm Monday to Friday and 10.00 am to 1.00 pm on Saturdays.
Paying your Class 1A NICs bill
You must pay us the Class 1A NICs liability reported on form P11D(b) by July 19 (or July 22 if you pay by approved electronic means).
More useful links
More about making Class 1A NICs payments
More about completing and filing form P11D
Our A-Z guide to expenses and benefits reporting
