Guidance

Declare no return of Class 1A National Insurance contributions

Use this form if HMRC has sent you a P11D(b) and you have not awarded taxable benefits and expenses to employees.

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
  • you have not paid any taxable expenses or benefits to any employees

Before you start

If you are an employer, you will need:

  • employer PAYE Reference
  • employer name
  • business postcode
  • a Government Gateway user ID and password — if you do not have one, you can create one when you use the online service

If you are an agent, you will need:

  • your name
  • PAYE agent reference number
  • contact name
  • contact telephone number
  • email address

Start now

Updates to this page

Published 26 June 2024
Last updated 1 July 2024 + show all updates
  1. Welsh translation added.

  2. First published.

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