DMBM520250 - Debt and return pursuit: PAYE: introduction to PAYE: annual returns: nil returns
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A 鈥榥il鈥� return is one where there are only 鈥榥il鈥� figures shown. Although there is no requirement to send a 鈥榥il鈥� return, online 鈥榥il鈥� returns are accepted and processed onto BROCS.
As part of the paper return QS1 checks, Customer Operations will contact employers to see if there is any ongoing requirement for a PAYE scheme before deciding whether to process the return or cancel the scheme one year only (COYO) or permanently (see DMBM520255).
From July 2006, tax-free payments are no longer awarded to small employers who file a 鈥榥il鈥� return online, because there is no requirement to file the return.
Employers objecting against the non-award should contact their Customer Operations office.