{"id":89,"date":"2013-12-10T00:00:00","date_gmt":"2013-12-10T00:00:00","guid":{"rendered":"http:\/\/slacc.wpengine.com\/index.php\/unused-paye-schemes\/"},"modified":"2013-12-10T00:00:00","modified_gmt":"2013-12-10T00:00:00","slug":"unused-paye-schemes","status":"publish","type":"post","link":"https:\/\/slacc.co.uk\/index.php\/unused-paye-schemes\/","title":{"rendered":"Unused PAYE schemes"},"content":{"rendered":"<p>\n\t&nbsp;From October 2013, PAYE schemes will automatically be closed where<\/p>\n<ul>\n<li>\n\t\tNo real time PAYE submissions have been made<\/li>\n<li>\n\t\tNo payments have been made to HMRC<\/li>\n<li>\n\t\tThe employer is not an annual payer<\/li>\n<li>\n\t\tThere is no evidence that the employer wants to claim Construction Industry Scheme deductions<\/li>\n<li>\n\t\tThe employer has not received an advance from HMRC<\/li>\n<li>\n\t\tThere have been no periods of Construction Industry liability<\/li>\n<li>\n\t\tThere is no evidence that the employer has any employees<\/li>\n<li>\n\t\tThere is no evidence that Class 1A NIC is due.<\/li>\n<\/ul>\n<p>\n\tHMRC&rsquo;s Director General for Personal Tax, Ruth Owen, said<\/p>\n<p>\n\t&ldquo;Closing schemes that are no longer needed is really important for businesses and for HMRC as it means that HMRC won&rsquo;t waste employers&rsquo; or taxpayers&rsquo; time and money by needlessly pursuing returns or debts when in fact none are due.<\/p>\n<p>\n\tSince April, employers or agents (acting on behalf of their clients) who have set up PAYE schemes that are no longer needed can easily close the scheme by reporting this on their final submission. This new process helps further as it means we can identify and remove unnecessary schemes earlier.&rdquo;<\/p>\n<!-- -->","protected":false},"excerpt":{"rendered":"<p>&nbsp;From October 2013, PAYE schemes will automatically be closed where No real time PAYE submissions have been made No payments have been made to HMRC The employer is not an annual payer There is no evidence that the employer wants to claim Construction Industry Scheme deductions The employer has not received an advance from HMRC [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-89","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/89","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/comments?post=89"}],"version-history":[{"count":0,"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/89\/revisions"}],"wp:attachment":[{"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/media?parent=89"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/categories?post=89"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/slacc.co.uk\/index.php\/wp-json\/wp\/v2\/tags?post=89"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}