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December 2013

Automatic cancellation of a PAYE scheme

From 28 October 2013 HM Revenue & Customs (HMRC) have been issuing letters (RTI206) to employers to advise that, because their records indicate that an employer has not operated PAYE or paid any subcontractors, they have automatically closed the PAYE scheme due to inactivity.

The letters are generated following an automated review of HMRC records. The benefit of this approach is that:

HMRC identify that no returns are due at a much earlier point it removes the obligation to make real time submissions and subsequent requests for both returns and payment it removes an unnecessary burden on employers and the additional cost to HMRC of maintaining and administrating their record on our systems.

For more information on the criteria HMRC apply for closing a scheme please contact us today on 02476 518 555 or email [email protected]