Assuming that there is unused Employment Allowance at the end of the year can this be offset against the Class 1A NI payable on P11d benefits and if so do you just amend the amount due on the submission form to zero?
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No it can not be offset against class 1A.
https://www.gov.uk/government/publications/employment-allowance-more-det...
Sorry about that. The link seems to work for me. Guidance can be found under HMRc publications - further guidance for employers.