Reporting no P11d due when PAYE scheme closed by HMRC 5Apr2013

Reporting no P11d due when PAYE scheme closed...

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Ltd co has paid nil to sole Director for 2 years and the sole Director has had no benefits so before RTI would have stated no P11D due.

HMRC closed down the PAYE scheme at 5 April 2013

Is the Ltd Co still required to notify HMRC that no P11d is due for the sole Director at 5th April 2014?

He never has received any P11d benefits in any preceeding PAYE years

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By johngroganjga
19th Apr 2014 21:13

No.

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By tebthereb
20th Apr 2014 12:11

Agreed but....

...bear in mind that expenses reimbursed should also be reported on a form P11D unless there is a dispensation agreed with HMRC that covers those expenses.

If it is just business expenses incurred wholly and exclusively and necessarily for the duties of director's employment it is hard to see HMRC ever really taking that point though.

 

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