I have received a couple of letters saying that client PAYE schemes have been closed down, because, "we have eviewed your PAYE record and as there is no indication that you are operating PAYE we have now closed that record"
Employers helpline is the No on the letters, whcih say please "contact us if you employed anyone in 2008-09". They say that a lot of these letters have been sent out in error when nil P35s have been filed.
In fact one of mine had a non-nil P35 filed online, with P11D marked as "will be sent later".
Helpline advises calling local office, who are constantly engaged.