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Posted Mon, 04 Dec 2023 15:41:07 GMT by Steven
Hi We have a limited company that has ceased to trade. All employees have had their P45’s and for November a nil return was filed. I would like to close down the PAYE scheme, which is simple enough. However, for 7 months there were medical insurance benefits in kind, of which class 1a NIC needs to be paid. Can you please advise if and how I can file an early P11d to declare these benefits and then pay the NIC liability due? We are planning to strike the company off this month and we would not want to keep the company open until April 2024, just to be able to file a P11d. If you can please advise it would be much appreciated? Thanks, Steve
Posted Thu, 07 Dec 2023 17:16:56 GMT by HMRC Admin 25
Hi Steven,
You can close the PAYE scheme and still file the P11d and P11d(b)s at the end of the year.
You may be able to file an early return just now through the online system, however if the option isnt available you will need to wait until next year to file these.
Thank you. 
 
Posted Thu, 07 Dec 2023 17:22:08 GMT by Steven
Thank you but the company will no longer exist. so the Class 1a will not be paid. this is why we wanted to file it now and pay the laiiblity. Thanks, Steve
Posted Tue, 12 Dec 2023 09:48:54 GMT by HMRC Admin 19
Hi,

You can send a letter with a list of the employees, NINOs and benefits as well as details of Class1A due to:                                                                                         

P11D & P11D(b)
HM Revenue and Customs
BX9 1WE

Thank you.
Posted Tue, 12 Dec 2023 12:43:05 GMT by Steven
Thank you

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