Nil P35

Moobag Registered Posts: 59 Regular contributor ⭐

Can someone help. I have a client who is an employer as he needed to be in CIS scheme. He however has no employees. I assume I still need to do a P35 for him, however when I tried to do one last night it wouldn't let me as I hadn't put a P14 on!

Has anyone else come across this before?



  • Poodle
    Poodle Registered Posts: 711 Epic contributor 🐘
    Hi Moobag

    My understanding is that you do not have to file a P35 in respect to CIS.
    Unless you a limited company that has had CIS deductions made from payments received for work carried out, then this would be adjusted in boxes 28 and 29.

  • marine
    marine Registered Posts: 31 Regular contributor ⭐
    Hi Michelle

    I came across the same problem last week, the reason why it won't allow this is because you dont have to file a P35 if you haven't filled in any deductions working sheets throughout the year. BUT you must inform the revenue that your client wont be filing a P35 to avoid getting penalised.


  • sloshed
    sloshed Registered Posts: 100 Dedicated contributor 🦉
    Hi all

    I had a similar problem last week and telephoned the employers section of HMRC and was told a P35 will not need to be filed, just let them know but when a colleague made the same phone call they were told a P35 would be required.

    Guess we have to use the age old accounting principle, of tossing a coin and hoping for the best. :ohmy:
  • T.C.
    T.C. Registered, Tutor Posts: 1,448 Beyond epic contributor 🧙‍♂️
    A P35 is not needed if the client is an "employer" ony for the purposes of CIS. The new scheme does not require an annual return.
  • Poodle
    Poodle Registered Posts: 711 Epic contributor 🐘
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