Do i need to complete a tax return if i'm a director?

My Co-director, has another job and his pay is through the PAYE and fully taxed. He then receives a small dividend and no wage from our company. Total dividend and wage from other job are under the high rate tax. He has been told by an accountant that he has to file a SA return even though he hasn't recieved notification to file. 

I don't think this is correct. I was under the impression that HMRC will always say you have to but in legislation there is nothing to say you have to as long as all tax has been paid, which it would have been in this case.