With the P11D deadline of 6 July fast approaching, HMRC have issued a reminder for employers needing to declare they have no Class 1A return of National Insurance contributions (NIC) to make.

 It is only necessary to tell HMRC there is no return of Class 1A NIC to be made where:

  • An employer has been sent a form P11D(b) or a P11D(b) reminder letter.
  • They have not paid any taxable expenses or benefits to any employees.

There is an online process for making this nil return. Similarly, for 2023/24 onwards, forms P11D can only be submitted online.

Form P11D(b) is the employer's declaration that accompanies forms P11D on submission. It is not necessary to submit a P11D for an employee where the employer is paying tax on all their benefits through the Payroll, but a form P11D(b) is still required so the employer can pay any Class 1A NIC due.

Remember that 2023/24 is also the first year in which amendments to forms P11D must be made electronically.

Useful guides on this topic

P11D: Reporting benefits and expenses
How do you report benefits and expenses? What is the P11D deadline?

P11Ds: Employers' checklist & top tips
Top Tips for employers on preparing form P11D together with a checklist.

National Insurance: Rates
What are the current National Insurance rates? What rates will apply to next year?

Payrolling benefits in kind: at a glance
Payrolling Benefits In Kind replaces P11D reporting, as taxable benefits are included in taxable pay when calculating the PAYE deducted from payments of wages and salaries to employees.

External link

Declare no return of Class 1A National Insurance contributions