Hi. My wife is an employee of my company but she received no pay for the 2009/10 tax year. As HMRC issued her with a tax code (BR) for that tax year, I understood that I still needed to maintain a P11 for her and include her on the end-of-year P14/P35 report. I used 12Pay to produce payslips for her each month and she is correctly listed (albeit with zero pay/tax) on the end-of-year P11 Tax report. However, she is not listed on the P11 NI report or on the P35. Is this correct?