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.