From 2014-15 there is no longer a requirement to submit the final declaration prior to submitting the final FPS for the tax year, and you are no longer able to indicate that no P11D returns are due in the same manner. Going forward, all that is required of employers is for them to complete the online declaration which states no P11D returns are due, and this can be found on the HMRC/GOV.UK web site at the following address: https://www.gov.uk/government/publications/paye-no-return-of-class-1a-national-insurance-contributions
Modified on: Thu, 28 Apr, 2016 at 9:52 AM
Did you find it helpful?Send feedback
Sorry we couldn't be helpful. Help us improve this article with your feedback.