Guidance
Declare no return of Class 1A National Insurance contributions
Use this form if HMRC has sent you a P11D(b) and you have not awarded taxable benefits and expenses to employees.
You only need to tell HMRC you have no return of Class 1A National Insurance contributions to make if:
- we have sent you a P11D(b) or a P11D(b) reminder letter
- you have not paid any taxable expenses or benefits to any employees
Before you start
If you are an employer, you will need:
- employer PAYE Reference
- employer name
- business postcode
- a Government Gateway user ID and password — if you do not have one, you can create one when you use the online service
If you are an agent, you will need:
- your name
- PAYE agent reference number
- contact name
- contact telephone number
- email address
Published 26 June 2024