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Registering as an employer after the year end

I have a non-resident director who was paid travel expenses (albeit business travel) in the last tax year. HMRC have confirmed to me that a P11D should be filed for these expenses. Can I register the company as an employer online even though it is for the last tax year? Also, will there be a problem as he has no NI number or does he need to get one?
Many thanks.


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