A novel type of permanent formwork (PF) concrete beam has been proposed with the aim of reducing carbon footprint, conserving energy, and enhancing construction efficiency. Specifically, the U-shaped PF is constructed using basic magnesium sulfate cement mortar, and square steel pipes with holes are utilized in place of traditional vertical and horizontal reinforcements. During on-site construction, the composite beam can be easily completed by pouring ordinary concrete into the PF. Shear failure tests were conducted on two PF beams and a reinforced concrete (RC) contrast beam with varying strip spacing. It was observed that the remaining rectangular steel strips, resulting from opening holes on both sides of the square steel pipe, acted as shear stirrups. The results indicate that the PF beam demonstrates typical shear and compression failure, and the precast shell is securely bonded to the core concrete without any peeling phenomenon. When comparing to an equivalent RC beam with the same transverse steel yield strength and dosage, the cracking load of the inclined section is increased by 28.3 % and the ultimate load is increased by 21.4 %. Compared to RC beams, PF beams exhibit an increased number of cracks but reduced width. And The ductility of PF beams were improved. Decreasing the distance between steel strips on both sides of the PF beam results in an 10.3 % increase in cracking load and a 9.4 % increase in ultimate load. By introducing the concrete constraint coefficient and the steel tube web resistance coefficient, the formula for calculating the shear capacity of the PF beam was established.