No. If HMRC has issued you with a P11D(b) form, you will have to tell them that no P11Ds are due and therefore not to expect any Class 1A contributions either.
Otherwise, they will assume that the P11Ds are late once the deadline of 6th July has passed and will consequently issue with late filing penalties.
To advise HMRC that no P11Ds are due, there are two options:
- Complete the P11D(b) you’ve received and tick the option ‘No expenses payments or benefits of the type to be returned on forms P11D have been or will be provided for the year ended 5th April 2017. For this reason, no forms P11D are attached’ or
- Use the online form entitled ‘PAYE - no return of Class 1A National Insurance contributions’
Whichever option you go for, make sure you inform HMRC by the normal deadline of 6th July. If you’re using the paper form, make sure you’ve allowed for postal delays.
By Jo Nockels
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