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.
Ref: P11D(b) https://www.tax.service.gov.uk/forms/form/Class-1A-National-Insurance-contributions-due-on-expenses-and-benefits/new
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)
Ref: P11D(b) https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_A/1.0/P11DB_20178&template=P11DB_20178.xdp
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.
Before you start
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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.
Related forms and guidance
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.