PAYE: P11D(b) Return on class 1A NIC

We are sending out form P11D(b) Returns of Class 1A NICs this week. These are due back to us by 6 July, while payment of any Class 1A NICs you owe must reach us by 19 July (or 22 July if you pay by approved electronic means).

You will get a P11D (b) and a payslip if you sent last year’s return on paper. But if you sent your P11D (b) online, you will only get the payslip and a reminder to do the same this year.

The amount of Class 1A NICs due is calculated from your completed 2007-08 P11D(s). You can find help, guidance and interactive worksheets and forms on the Budget edition of the Employer CD-ROM.