Employer Annual Returns

6.4 If you do not have to make a Return

Where you do not need to make a Return, you must tell your HMRC office in writing or by telephone. This will ensure we do not issue a penalty notice to you for not filing your Return. You cannot tell us online.

If, during the tax year, you have not filled in a Deduction Working Sheet (P11 or equivalent), you do not need to prepare a P14. If you have not filled in at least one P14, you do not have to send us a P35.

If you are a small employer, you will not qualify for an online filing tax-free payment if you make an unnecessary Return.