Form SA1 Directors

Are others completing form SA1 for directors even where the facts are there is no requirment under the Taxes Management Act? What is best practice? I note that In the past it seemed HMRC issued Returns following completion of the CT41g but since last year that doesn't appear to be the case.

I understand that once issued with a return you are obliged to complete one so If HMRC wanted a return for all directors presumably they would have left the system as it was.