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P11D(b) - Return of Class 1A NICs due. Return of expenses and benefits - employer's declaration

You can use HM Revenue and Customs' (HMRC's) online End of Year Expenses and Benefits Forms to submit form P11D(b) for 2013 to 2014 - follow the link in ‘Related forms’.

You might find that your own payroll software has the facility to send these forms.

Use the paper form P11D(b) to correct errors made in your form P11D(b) for the tax years 2011 to 2012 and 2013 to 2014.

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Form URL
pdf icon P11D(b) (PDF, 113KB)
Description

Use paper form P11D(b) if you can’t send this return electronically and you're an employer and you have provided expenses payments or benefits to employees for whom you complete a form P11D. The P11D(b) is for reporting to HMRC the amount of Class 1A National Insurance contributions (NICs) due on these expenses and benefits, and for declaring that any P11D forms for the year have been completed and returned.

Help and guidance relating to this form

If you are wanting to make an amendment to form P11D(b) for the tax years 2011 to 2012 or 2012 to 2013, you can print off this version. You will need to amend the form to show:

  • it is being used to report an amendment
  • the tax year the amendment relates to

Completing form P11D(b)
Guidance for employers on when to complete form P11D(b) which includes a link to the online form to notify HMRC where you have no Class 1A NICs return to make

Reporting any expenses and benefits you have payrolled
Guidance for employers who have payrolled all the expenses and benefits paid to employees, including a link to the online form to notify HMRC in advance that you will be sending this P11D information online

CA33 - Class 1A NICs on Car and Fuel Benefits on the GOV.UK website (Opens new window)
Use this guide to help calculate Class 1A NICs on employee cars and fuel

CWG5 - Class 1A National Insurance contributions on benefits in kind on the GOV.UK website (Opens new window)
This guide is for employers who provide benefits that should be reported on form P11D or substitute form or to employees of another employer

Related forms

End of Year Expenses and Benefits Forms 2013 to 2014

Use the online forms to submit a P11D(b) for 2013 to 2014.

Employer No Return of Class 1A National Insurance contributions 
If you're an employer, use this form to tell HMRC that you have no P11Ds to send and no Class 1A return to make. But if you've already indicated on your final submission for the tax year that forms P11D and P11D(b) are not due you don't need to send the online form.

Agent No Return of Class 1A National Insurance contributions 
If you're an agent, use this form to tell HMRC that you have no P11Ds to send and no Class 1A return to make. But if you've already indicated on your final submission for the tax year that forms P11D and P11D(b) are not due you don't need to send the online form.

If you're an employer and you record employee expenses or benefits on forms P11D, use form P11D(b) to report the amount of Class 1A NICs due, and to declare that your forms P11D have been completed

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