P14 Directors NI on Low Earnings

[happydays]

If your a sole Director of a Ltd Co and have only earned £3k salary during the year, in terms of the P14:

What letter should be inserted with regard the NIC table........should this be A or X?

If it is X should you insert the actual amount i.e. £3k or just leave blank in question 1a?

Any help would be great!

Thanks

[Tax Champion]

It's a bit late now, but if you are using HMRC website the only letter you can use is X; most software will default to X where the total earnings are below the LEL