Is there a fine for not fling a NIL quarterly PAYE/NI return?

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?

Comments
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No - it is not true

Euan MacLennan |
Euan MacLennan's picture

I agree

mr. mischief |
mr. mischief's picture