I have just taken on another payroll client who registered last year as an employer but they haven't employed anyone until now. How do I go about filing online with no employees. I have just tried the HMRC online system and it seems to only work if you have a p14 for at least one employee.
I think you need to call hmrc and tell them that there were no employees and therefore no P35 etc needed to be filed (sure I read that from the front of the paper P35)