Please be aware that if you have no payments to make in a tax month (or quarter, if you pay every three months), you will be required to inform us by way of a nil declaration, to avoid penalties arising.
This text is in the HMRC e-mail I've just had for a new client I've set up as an employer. I've never filed a nil PAYE return before (as opposed to a nil CIS one, of which I have filed many.) I've seen nothing on my CPD courses etc. about there being a change. I can't see anything on the HMRC website either.
Is it true? If so, where is this stated and how much is the fine?