Nil P35ís cannot be filed online. To inform the HMRC that no return is due you can either write or telephone them.
The HMRC provides the following guidance on filing nil returns:
By Jo Nockels
Disclaimer: Advice shared in this blog is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this forum, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.