8 Reasons why HMRC cancel Employer PAYE Schemes

1.             You have made no submissions using PAYE in Real Time
2.             You have not made any payments to HMRC
3.             You are not an annual payer
4.             There is no evidence that you want to claim CIS Deductions Suffered
5.             You have not received an advance from HMRC
6.             You have not had any periods of Construction Industry Liability
7.             There is no evidence that you have had any employees
8.             There is no evidence that Class 1A NIC is due

Where any of these conditions apply your employer scheme will be cancelled and a letter issued to your business address to advise you of the action taken.  Once the scheme has been cancelled you will not be able to submit any PAYE submissions in Real Time.  If your scheme should not have been cancelled the letter covers who you should contact in HMRC to request that your scheme is reopened.

Posted byAnn TigheinHMRCPayroll Software