For 2009/10, employers may not need to complete an employer year-end return but HMRC must be informed.

An Employer Annual Return form P35 is not required only if you have not had to maintain any P11 deductions working sheets during the tax year, therefore a nil P35 form. One reason for this is if no earnings have been paid in the year through that particular payroll.

You may receive unnecessary reminders or penalty notices if you do not tell HMRC that you will not be completing a 2009/10 P35. HMRC strongly recommends that you make the notification online, as it is quicker, cheaper and easier than writing or calling.

Within the online notification you will need to confirm either that you will be submitting form P11D(b) by 6 July 2010 or that no form P11D(b) is due.

We can notify HMRC online on behalf of clients if required so please contact us if this will be of use or if you have any questions.