P11Db is a form used by employers to report certain expenses and benefits provided to employees and directors. It's similar to the P11D form, but is specifically used for reporting expenses and benefits that are not covered by a Pay As You Earn (PAYE) scheme. The P11Db includes details of expenses and benefits that are not subject to Class 1 National Insurance contributions. Examples could be: vouchers, credit tokens, living accommodation, and other expenses or benefits provided to employees or directors.