Form

PAYE: end-of-year expenses and benefits (P11D(b))

Use form P11D(b) to report Class 1A National Insurance contributions on expenses and benefits and to declare you've sent form P11D to HMRC.

Documents

Tell HMRC online (sign in using Government Gateway)

End-of-year expenses and benefits (P11D(b)) (use this version if you’re an agent or if you can’t use the online form)

Details

You’ll have to send one P11D(b) which will cover all employees under your employer reference.

If you have more than one type of employee, you must add up the total benefits for everyone within the PAYE scheme and include it on the one form.

Where you have more than one employer reference, you need to complete a P11D(b) for each.

To tell HMRC online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you submit the form.

Before you start

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you begin to fill it in.

PAYE: end of year expenses and benefits (P11D Guide)
Use the P11D Guide to help you complete forms P11D and P11D(b).

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

PAYE: end-of-year expenses and benefits (online form)
Use this online form if you’re an employer and need to report end-of-year expenses and benefits to HM Revenue and Customs (HMRC). It includes forms P11D and P11D(b).

PAYE: end-of-year expenses and benefits (P11D)
Use form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. Rates, allowances and duties have been updated for the tax year 2018 to 2019.
  2. An online forms service is now available.
  3. New form published for 2017 to 2018
  4. Annual updates made.
  5. Welsh version of (P11D(b)) added to this page
  6. First published.