The P11D(b) is a statutory form that doubles up as a: –

In this way it the Benefits and Expenses equivalent of the PAYE end of year form P35.

A calculation of the combined Class 1A National Insurance contributions due across every employees’ benefits is shown on the P11D(b) form. Adjustments to this calculation are displayed on the flipside of the form. The P11D(b) form is usually submitted electronically these days, but the ability to print a P11D(b) is still provided.