Those businesses who have already advised HMRC that they don't need to file an Employer Annual Return for 2010-11, but have ticked the 'P11D(b) to follow' box, should send it now.
HMRC this year have also warned that theywill reject P11Ds that don't meet the correct quality standards. For online submissions this means that businesses will need to correct any problems before being able to file successfully.
In the case of paper forms, HMRC have said that they will return incorrect forms and that businesses will need to amend and re-send them before the deadline to avoid a penalty.
If a business has no employee expenses or benefits to report, and if they have already told HMRC that they don't need to complete a P11D, P11D(b) or P9D, then no further action is required.