What is Form P11D and What is the Difference Between Form P11D and Form P11D(b)? Blog / By admin At the end of the financial year, businesses or their owners/directors are usually required to file a P11D form with HM Revenue and Customs (HMRC) for each employee for whom you have provided expenses or services. You must also submit Form P11D(b) if: You have already submitted P11D You paid for employee benefits or expenses https://advantaxaccountants.co.uk/forms-p11d-and-p11db/