DMBM519710 | Debt and return pursuit: PAYE RTI: cessations: automatic cessation of new schemes when no RTI submissions made

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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.