Form

PAYE: no return of Class 1A National Insurance contributions

Use this form to tell HMRC if you're an employer and need to tell HMRC you have no return of Class 1A National Insurance contributions.

Documents

Employers: tell HMRC online (sign in with Government Gateway)

Agents: online form (no sign in)

Details

Use the online service to tell HM Revenue and Customs (HMRC) that you’re an employer and don’t owe Class 1A National Insurance.

If you use the online service, you’ll get a reference number that you can use to track the progress of your form. To tell HMRC that you have a return to file, you’ll need to have your Unique Taxpayer Reference Number (UTR) or VAT reference number in your Business Tax Account. You can add this from your account homepage.

Agents should use the online form.

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)
  • send you a P11D(b) reminder letter
  • you haven’t paid any taxable expenses or benefits to any employees
Published 7 March 2016
Last updated 12 January 2017 + show all updates
  1. Stub page updated to be more specific
  2. Stub page updated to be more specific about who the information applies to for Employers or Agents.
  3. First published.