Employers and agents no longer have to submit a paper form P11D(b) to HMRC if they have not submitted any P11D forms.
HMRC have recently updated their guidance to clarify how employers and employees can notify HMRC online:
- Employers should use their online account which is accessed using the employer's Government Gateway ID and password.
- Agents should complete an online form which is emailed directly to HMRC.
Links to the login page for the online service for employers and to the online form for agents are included in HMRC's guidance PAYE: no return of Class 1A National Insurance Contributions.
Links:
