A P11D(b) is the form that is sent to HMRC alongside the P11D showing any Class 1A National Insurance due on the expenses and benefits.
Where no benefits have been paid during the tax year and a form P11D(b) or P11D(b) reminder is received, employers can either:
o Submit a ‘nil’ return
o Complete the annual ‘Employer – No return of Class 1A’ form, to advise that they have no P11D to submit and no Class 1A return to make.