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Ceased trading -Payroll scheme & P11d submission

Can we close the payroll scheme now?

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Company ceased to trade in Feb 2017 and all employees are made redundant and issued P45's.

With regard to P11d’s, I have two questions

Can we close the payroll scheme now and then submit the 2016/17 as normal or it is necessary to keep the employer payroll scheme open inorder to submit the P11d's ? My thoughts are that we can close the payroll scheme and then submit the P11d’s on due course but am not sure.

Am I correct we can not submit the P11d’s immediately and need to wait until after the end of the tax year? My thaughts are that need to wait.

I would appreciate comments and thank you in advance.

 

Replies (9)

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RLI
By lionofludesch
28th Feb 2017 10:49

What PAYE scheme number will you put on your P11Ds?

The one you've closed ?

Thanks (1)
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By Martin B
28th Feb 2017 11:26

Yes. Am I able to do this? That's why I have posted my question.

Thanks (0)
Replying to Martin B:
RLI
By lionofludesch
28th Feb 2017 11:36

I'd be interested to know myself.

It's never occurred to me to close down a PAYE scheme before I'd finished submitting to it. Hitherto, I would have considered it eccentric.

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By Chris Mann
28th Feb 2017 11:46

Let's try and spell this out. The sequence of events, that is;-

You will retain the Paye scheme, until after 5th April 2017.
You will complete the end of year summary.
You will complete and submit P11D's for 2016/17.
You should write to HMRC and request that the Paye scheme is closed.
You may be able to request/arrange closure of the scheme via the software which you use for RTI submissions etc. In any event, HMRC Paye department is such that I always write to them, to confirm my digital actions.

NO closure of Paye scheme until all actions have been completed.

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Replying to Chris Mann:
RLI
By lionofludesch
28th Feb 2017 12:00

That's what I thought too.

But I'm open to correction.

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By Digit Dabbler
01st Mar 2017 11:15

I don't think the scheme is oblitered when it is closed. I closed a scheme in 2013-14 on the last FPS report when the last employee left the business. I submitted a final return months later. The company limps on with just the owner but the PAYE scheme still shows up online because she owes them a grand, which they've just noticed and started collecting.

I did the same for another one a few months ago. It saves filing nil returns and the complications of AE. It's still there online. I intend to submit a P11d in April. If it won't go through online, I'll post it with a letter of irritation.

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By pauljohnston
01st Mar 2017 11:33

Is there a requirement to file a P11d for an employee who left during the year. In the past we used have nightmares because employers didn't and were told that there was no requirement.

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Replying to pauljohnston:
RLI
By lionofludesch
01st Mar 2017 11:55

pauljohnston wrote:

Is there a requirement to file a P11d for an employee who left during the year. In the past we used have nightmares because employers didn't and were told that there was no requirement.

I see where this is coming from but, yes, there is.

There is, however, no requirement to give a copy to the employee ...... EXCEPT ON REQUEST. Which is, obviously, where the confusion lies.

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By brumsub
01st Mar 2017 12:00

HMRC sequence of events here:
https://www.gov.uk/stop-employing-staff

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