We will shortly commence sending out 2008-09 paper forms P11D(b) - Return of Class 1A NICs. These will all be issued by 15 June 2009.

• If you filed a form P11D(b) on paper last year, we'll send you a new form P11D(b) and a payslip.
• If you filed form P11D(b) online last year, then we'll send you a payslip and an online reminder to file your P11D(b) online again this year.

You calculate the total Class 1A NICs liability that goes on your P11D(b) using the information from your completed 2008-09 forms P11D.

This year we have introduced a new quality standard for P11Ds that are submitted on paper, setting out how you must complete the form and what information you must include. The new standard for paper forms mirrors one that has applied for some time to P11Ds that are filed online. For more details follow the link at the bottom of the page.

We will reject P11Ds that don't meet our quality standards. For paper forms, this means that we'll return the form to you and you'll need to correct it and re-send it. For online submissions, it means you'll need to correct any problems before being able to file successfully.

You can file your P11Ds online using either commercial payroll software or the ‘Online Returns and Forms - PAYE' product available on our website. It's a quick, convenient and secure way of sending the forms to us.

For more information about the P11D quality standard and about filing your P11Ds and P11D(b)s, follow the links below. There are also interactive expenses and benefits worksheets and forms on this year's Budget edition of the Employer CD-ROM.