Guidance
Declare no return of Class 1A National Insurance contributions
Use this form if HMRC has sent you a P11D(b) reminder letter 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 both of the following apply:
- we have sent you 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 your:
- employer PAYE Reference
- employer name
- business postcode
- 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
- 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.