Form: PAYE: no return of Class 1A National Insurance contributions

You may need to submit a P11D(b) form to report the amount of Class 1A National Insurance due on all the expenses and benefits you’ve provided. You should do this if:

• you’ve been sent a P11D(b) or P11D(b) reminder letter by HMRC and have Class 1A National Insurance liability
• you’ve submitted any P11D forms
• you’ve paid employees’ expenses and benefits through your payroll

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 and you have not paid any expenses or benefits to any employees. You can tell HMRC that you don’t owe Class 1A National Insurance by:

• Employers: using the online service (you’ll need to log in to your tax account)
• Agents: emailing the form (no sign-in)