PAYE for employers fee without activation or employees

I signed up for PAYE for employers in Aug23 as I expected to hire myself to my company but then I decided not to. So I didn’t put in the activation code that came in the post. Today, I got a letter to pay £200 for PAYE for employers. How do I close it without ever having an employee and why do I have to pay £200

Matthew when you register a PAYE scheme we will require returns to sent each month. If you do not send these we raise what is called a specific charge which can be thought of as a placeholder charge. As you have never activated this account, I would recommend you contact us on 0300 200 3200 so we can investigate this.