Unused PAYE Schemes to be Closed by HMRC
Unused PAYE schemes will be shut down, HMRC announced last month. Employers who have not used their schemes will now receive letters explaining that their PAYE schemes have been closed.
Any PAYE schemes opened after 5 April this year will be shut down automatically where the employer has not sent any PAYE returns or paid HMRC within four months of the scheme being set up. Schemes registered as annual schemes will not be closed by this process.
More information is available on HMRC's new mynewsdesk.