"You are not eligible to make a claim
The employer is registered for PAYE online, but our records show that on 19 March 2020 there were no employees on the payroll. Furloughed employees must have been on the employer’s PAYE payroll on 19 March 2020 to be eligible for this scheme."
I get this message for annual clients who I submited annual payroll in late March 2020. I also got this message for a client who I submitted payroll monthly but just after the calendar month end.