No return of Class 1A National Insurance contributions

08 March 2016

If you don’t submit any P11D forms, use the online forms service or email to tell HMRC you don’t owe Class 1A National Insurance.

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 submitted any P11D forms
• you’ve been sent a P11D(b) form by HMRC

If you don’t submit any P11D forms, you can tell HMRC that you don’t owe Class 1A National Insurance by either:

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

Full details are available on GOV.UK.