DMBM520250 - Debt and return pursuit: PAYE: introduction to PAYE: annual returns: nil returns

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A ‘nil’ return is one where there are only ‘nil’ figures shown. Although there is no requirement to send a ‘nil’ return, online ‘nil’ returns are accepted and processed onto BROCS.

As part of the paper return QS1 checks, Customer Operations will contact employers to see if there is any ongoing requirement for a PAYE scheme before deciding whether to process the return or cancel the scheme one year only (COYO) or permanently (see DMBM520255).

From July 2006, tax-free payments are no longer awarded to small employers who file a ‘nil’ return online, because there is no requirement to file the return.

Employers objecting against the non-award should contact their Customer Operations office.