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A return on form P11D(b) must be made by the employer not later than 6 July following the end of the year to which the contributions relate (ie 13 days before the date on which actual payment is due, or 16 days in the case of electronic payment).

From 6 April 2023, the return must be made electronically by arranging for the appropriate information to be delivered to an official computer system by an approved method of electronic communications¹. Prior to this date, the return would be accepted either in hard copy form to HMRC or electronically.

The return must show:

1. Ìý

   (a)ÌýÌýÌýÌý such particulars as HMRC may require for the identification of the employer and employee (ie, normally, the employee's name and National Insurance number, and the employer's PAYE reference number);

2. Ìý

   (b)ÌýÌýÌýÌý the year to which the return relates;

3. Ìý

   (c)ÌýÌýÌýÌý the amount of benefits in respect of which Class 1A NIC is payable; and

4. Ìý

   (d)ÌýÌýÌýÌý the amount of any Class 1A NIC payable in respect of