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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: cessation where the employer record is dormant

As from 3 September 2010, an employer record can no longer be made dormant. See PAYE21055.

Where you come across a case that was previously made dormant, and the dormancy period has not yet come up for review, you may become aware that dormancy no longer applies and the employer record should be ceased.

You must not attempt to cease a year that is dormant. Instead, follow action guide emp30808.