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Posted Wed, 13 Mar 2024 12:01:41 GMT by CodeChef
I created a LTD company back in November. I signed up for the PAYE scheme and I remember there was a section saying "PAYE scheme may be closed after 120 days without submissions". So I didn't worry about sending EPS or notifying HMRC about periods of no payment (my mistake obviously). Fast forward for today and I find out I have overdue payments of +200£ due to "estimated income tax". I have now submitted periods of no payment through the HMRC payroll software and have also applied for dormant company, but how do I revert this overdue payment? I can only find about "appealing for tax decision" but I click on it and it says I have no tax decisions to appeal. Any help will be greatly appreciated.
Posted Wed, 13 Mar 2024 15:58:02 GMT by HMRC Admin 17

Hi,
 
If you have now sent in periods of no payments for the applicable tax periods, this will reverse any estimated charges that were previously applied to your account.

The EPS submissions take around 72hrs to update from the time they were sent.

Where you have been charged any penalties for failure to send in submissions, you will need to appeal these online via your government gateway account.

If you no longer require your PAYE scheme and have not yet submitted a cessation date, you can do this via your payroll software.

Should you wish to confirm your account position or require any assistance with any of the above,
please call the Employer Helpline on 0300 200 3200.

Thank you .

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