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HMRC internal manual

PAYE Manual

Employer returns: ECS additional processing action: P11D(b) screen - pro-forma

In order to ensure that Class 1A charges and payments are reconciled there will be times where it is appropriate to prepare a pro-forma P11D(b).

This will be where a form P11D(b) has not been received but it is apparent from ECS that all expected forms P11D have been received.

For example, where the employer record has been ceased. Capture of the pro-forma.

Class 1A details for the pro forma are available on the P11D(b) Summary Information screen. This will show the Class 1A charge based on the cash equivalents of the benefits, calculated from the forms P11D received.

Cases on the over 1 year late list will need to be to be reviewed to check whether all forms P11D expected have been received. For each case

  • Select the [P11D] button on the select Employer screen
  • Select the correct year from the drop down list
  • Select the [P11D] button in the Summary section of the screen
  • Compare the number of forms P11D expected with the number of forms P11D received

Where the number of forms P11D received is equal to or greater than the number expected or you have further information which suggests all forms P11D have been received you can prepare a pro forma P11D(b).

To find out the amount of Class 1A due

  • Select the [Summary] button in the P11D(b) screen
  • Make a note of the figure in the Total Class 1A NIC Due from P11Ds box

To prepare the pro forma P11D

  • Obtain where possible a blank P11D(b) showing the correct year
  • Use green ink to complete the form
  • Head the P11D(b) ‘PRO FORMA RETURN’
  • Enter

    • The employers name, the employers reference and the Accounts Office reference
    • The amount of Class 1A in section 1, box C
    • Strike through the declaration in section 2

The P11D(b) can then be captured in the normal way.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where the number of forms P11D received is less than the number expected the case should be reviewed for NIC geared penalties. (ECSM29800).