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PAYE non-filing notices

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We're now getting the end of year non filing RTI notices from HMRC.   Rather annoyingly, they are including PAYE schemes for which we have notified cessation via an EPS earlier in the year.

Should I just ignore or re-file the cessation EPS?

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By kathyk0410
16th Apr 2021 10:42

I have also received one of these where I had notified earlier in the year. Looks like HMRC just ignore those EPS - our original EPS had a cessation date of May 21 and was submitted then. We have received regular non-filing notices since that date which we ignored but I decided to resubmit it now at year-end just to close the scheme. Fingers crossed!
Not sure whether it is relevant to yours but I did think maybe the scheme hadn't been closed due to Furlough being claimed before closure. Maybe too joined up!

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Replying to kathyk0410:
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By Hugo Fair
16th Apr 2021 15:25

I presume "original EPS had a cessation date of May 21 and was submitted then" actually refers to May 20 ... otherwise I'd like to borrow your time-machine!

But if it's worrying enough when you've obviously complied with the guidance, what do you do when the guidance is incomplete. Viz, a client who is ceasing their scheme as at 5th April 2021 ... and doesn't know whether to tick the 'final submission of the year' flag OR the 'scheme cessation' flag?

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By kathyk0410
17th Apr 2021 09:39

Yes sorry, it was a long day yesterday - 2020. I use BrightPay and if you tick the Final submission box on an EPS then another box loads to ask whether the scheme has ceased. So I think both boxes are on the EPS. That is how we submitted in May 2020 and again a few days ago.

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