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RTI scheme - remains open in HMRC's eyes

Received Paying your PAYE electronically' for a scheme that is no more - what to do?

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Years ago a scheme was set up for a self employed client. That client then set up a company with a different Acc office ref - this scheme was formally closed a couple of years ago as the company was dissolved.

I've suddenly received a 'Paying your PAYE electonically' letter in the name of the self employed client. Obviously a scheme is still 'live' somewhere in HMRC's computer. I've not submitted returns nor received any penaties.

So do I ignore the letter? Write to HMRC to cancel or load the scheme and send final FPS? I would imagine the latter route would trigger penalties for non submission.

PS the 'self employed' scheme is not and has never been required as no employees were taken on in the end from what I remember.

Replies (3)

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By SXGuy
21st Jun 2018 09:10

Write a letter or ignore unless you get any heavier letters.

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By SteLacca
21st Jun 2018 09:15

Why would penalties be triggered? If there have been no salaries then there have been no RTI obligations.

HMRC may moan that they haven't had EPSs saying nothing due, but I don't believe that they can lead to penalties.

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By Jdopus
21st Jun 2018 10:32

I would ignore it or just telephone them and point out the company they're writing to is dissolved, that should clear the matter up.

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