P11D if no payroll

P11D if no payroll

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Limited company with sole director situation

Do you have to register as an employer and get a PAYE employers reference before you can do a P11D? Or can you just send in a paper P11D at year end with no need to register as an employer?

Simple question I know but can't find the answer.

Replies (4)

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By johngroganjga
17th Feb 2015 20:11

Yes you need to register.

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By Adrian T
18th Feb 2015 17:10

Definite yes

A client of ours got himself a zero-emission company car so as to have no BIK (and low rate in future).

Unfortunately HMRC confirmed that it meant we had to register a PAYE scheme for the company (he is the sole director & no employees) in order to submit a P11D with Nil benefit on it. Pointless costs for our client, and a waste of time for HMRC.

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By DMGbus
18th Feb 2015 18:49

ICAEW guidance 2013
Here's a quote from an ICAEW helpsheet of September 2013 that might prove helpful:      =====================  : An additional circumstance where a PAYE scheme is not needed iswhere no employees are being paid and a dispensation is in force covering all benefits and expenses so that no P11Ds need to be submitted.     ===============    Source:http://www.ion.icaew.com/ClientFiles/c1db2be4-7bd5-41f3-996a-764f237080b... 

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By soundadvice
18th Feb 2015 20:40

Many thanks

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