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
- a Government Gateway user ID and password
Updates to this page
Published 26 June 2024
Last updated 22 October 2025
show all updates
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Information on what an agent will need has been updated to include 'a Government Gateway user ID and password'.
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Welsh translation added.
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First published.