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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE RTI: cessations: automatic cessation of new schemes when no RTI submissions made

For schemes set up after 6 April 2013, EBS can automatically cancel new schemes, if there is no activity on the record in the first 120 days.

A record will be considered as having no activity where:

  • no RTI submissions have been received (this includes nil and no payment for period submissions)
  • no payments have been made to HMRC
  • the employer is not an annual payer
  • there is no evidence that the employer wants to claim CIS Deductions Suffered
  • the employer has not received an advance from HMRC
  • there are no periods of Construction Industry liability
  • there is no evidence that there has been any live employments attached to the scheme
  • there is no evidence that Class 1A NIC is due.

Where a scheme is closed an RTI206 letter is issued. On receipt of this letter, the employer can ask for the scheme to be reopened.