Notifying HMRC when No P35 is due
Friday, April 1st, 2011Employers and agents can inform HMRC online if no Annual Return is due.
If an employer fails to make a payment to HMRC Accounts Office, HMRC will eventually send a threatening “payment overdue” letter, warning of impending legal proceedings. If the reason for not making a payment is that no monies were due, an employer can, and should, advise the Accounts Office by the payment date, using the online facility.
A similar online facility is now available for employers with PAYE schemes where there are no P14s and P35 to file at the year end. The link below allows employers and agents to notify HMRC that no Annual Return is required for a particular scheme reference, and whether or not a P11D(b) Return is due.
Further information:
Notifying HMRC if you have no Employer Annual Return to make

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