2014/2015 Employer ? No return of Class 1A form

23 March 2015

As reported in the February edition of the Employer Bulletin it will no longer be mandatory requirement to complete the end of year checklist that was a feature of the Employer Annual Return form P35.

You will be aware that this announcement came in late in the day for most Software Developers (including HMRC Basic PAYE Tools) who had already finalised their software for the coming year end and new tax year. If this is the case and software requires completion of the checklist prior to submission of the final FPS employers and their agents will still need to answer the questions on the checklist.

The removal of the checklist does not impact on the requirement for an employer to correctly report expenses and Benefits in Kind (BiK) on a P9D or P11D and the amount of Class 1A NIC due.

From 6 April and where no benefits have been provided from 6 April 2014 to 5 April 2015 and a form P11D or P11D(b) reminder is received employers or their agents can:

  • Submit a ‘nil’ return; or
  • Complete the 2014-15 Employer – No return of Class 1A form to advise HMRC that no P11D and P11D(b) is due to be submitted.

The online form will be available from 6 April 2015