I have spent half an hour trawling through the archives, but the key words option doesn't produce what I know have been excellent postings over the past years on this subject.
I therefore spent a good half hour waiting to speak to HMRC and they weren't much more helpful.
HMRC say if quarterly PAYE payments under £1500 a qtr you don't need to register as a quarterly payer.
I said I didn't want to have to report nil returns in 2 out of 3 months. They couldn't give me a clear answer as to how to get round this. Does anyone know please?