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28 March 2011
New guidance for employers
HMRC have issued new guidance for employers who do not need to make an end-of-year return for 2010/11.
In such cases, employers must notify the department, to ensure it does not issue unnecessary reminders or penalty notices.
In 2009/10, employers and agents could do this using a structured email form.
The department has published two new forms on their website, relating to 2010/11.
HMRC will confirm by email when they receive the notification and send a further email to say when they have updated the relevant records.
