PY-GB - What needs to be reported on the P35?

Hi,

On reconciling the end of year report(P35) from SAP with that from the legacy system, it is observed that a few hundred employees are not picked up by SAP but appear in the legacy system report. Investigation reveals that every single one of them have a small Taxable Pay during the year, but no Taxes, NI or any other reportable deductions have been made from them during the year. It appears that SAP does not include any one with Nil reportable deductions in the P35, however, I have been told that it is a legal requirement to report them.

Can anyone with knowledge on the legal aspects of this, please advise on this?

Thanks and Regards

Harish