New client (Ltd Co), 2 directors, each 50% shareholders, husband and wife - The wife was the only one drawing a salary so the payroll was set up for just one employee. The company isn't expected to do a lot in the near future so they closed the PAYE scheme on 5th April 2014.
The husband (who was never on the scheme) has travel and subsistence expenses and has had for the last couple of years. The ex accountant never filed a P11D nor set up a dispensation with HMRC.
There is no NIC liability but the clients and I would like to do this properly. I can't file a P11D electronically however I thought I could maybe send a paper form using the now closed PAYE reference? Or do I just write to HMRC?
And do I disclose the items for the previous tax years (although no tax liability arises?)
Sorry if this is a trivial matter, I would appreciate your advice.