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Panel: A board set in a frame. It can be below, above, or flush with the face of the frame itself. Normally seen in panelled doors and furniture.
Particle Board: Also known as sheet wood or chipboad. It is made from small wood chippings mixed with resin and bound together. Chipboard/Particle Board is generally cheap and easy to use, however it is not waterproof and therefore unsuitable for outdoor use.
Perspex: Also known as Plexiglass or Acrylic Glass. It is a multi-purpose material, suitable for use as a cheaper and safer alternative to glass.
Plasterboard: Also known as Drywall. It is made of gypsum (a soft sulfate mineral) that has been mixed with water and spread between two large sheets of paper. It is commonly used for the construction of interior walls and ceilings. Common UK brands include Siniat and Gyproc.
Plywood: A composite material, made from thin layers of wood veneer that are glued together at alternating grain directions to create strength. Different varieties of plywood can be used for different applications eg softwood plywood, hardwood plywood, marine plywood etc.