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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: annual returns: requirement to file a return

Employers are required to send a PAYE return if one or more of the following applied during the tax year.

  • Payments at, or above, the Lower Earnings Limit (LEL) were made to directors/employees.
  • Payments were made to a director/employee who received payments from another job or pension.
  • Benefits and/or expenses were provided to a director/employee.
  • A limited company has a claim for a refund of CIS Deductions suffered.

If none of these points applied, a return is not required. Employers should let HMRC know that no return is required by phone, in writing or by an online structured email form, which can be found on the HMRC website under ‘Notifying HMRC if you have no Employer Annual Return to make’.

See PAYE40001 for further information.