New notification when no P35 is due

There is a new online facility for employers when no P35 is due.

HMRC has introduced a new online facility for employers and agents to advise HMRC when they have no PAYE Employer Annual Return (P35 and P14s) to make.

This option still allows an employer to file a P11D(b) return (employers declaration) if P11Ds are due.

There are agent and employer versions of the "No Annual return" declaration.