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Filing of PAYE returns

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Following queries from some companies who were unable to make returns, HMRC has confirmed that a return is not required where all of the following conditions are met:

  • neither the company, nor any other company in the same group or under the same ownership, is registered for PAYE;
  • the arrangements are not tax-advantaged schemes (that is, not SIP, SAYE, CSOP or EMI schemes);
  • the company has no obligations to operate PAYE in respect of the reportable event; and
  • the company has no obligation to operate PAYE in respect of anything else it does.

For all other companies, the first returns for the 2014/15 tax year are due by 6 July 2015.