Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Employer returns: ECS additional process action: P11D(b) screen - summary information

The P11D(b) Summary Information screen / pop-up displays

  • The total Class 1A NIC due on the benefits shown on forms P11D
  • The employers Class 1A NIC amount payable as captured from forms P11D(b)

To access the screen / pop-up

  • Select the [Summary] button on the P11D(b) screen

In some cases all the summary information will not be available, for example where all the forms P11D have not yet been examined or the form P11D(b) has not yet been captured.

Where the information from the P11Ds is not complete you will be presented with one of the following messages before the details are displayed to make you aware that the information might not be complete

‘Summary information is incomplete - Total Class 1A NIC Due is not available’

‘Summary information may be incomplete - check all P11D’s have been examined’

  • Select the [OK] button to go to the P11D(b) Summary Information screen
  • Select the [Cancel] button to return to the P11D(b) screen

If the P11D(b) has not yet been processed, for example where the P11Ds and P11D(b) are submitted online, the P11Ds are processed successfully but the P11D(b) is rejected to the GUI worklist, the Summary Information screen / pop-up will display the total of Class 1A due from the P11Ds submitted but the P11D(b) amount payable will be shown as zero until the P11D(b) is captured.