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Posted Mon, 18 Dec 2023 15:24:25 GMT by
I'm a company director but do not receive taxable pay or benefits, I have no employees in the (very) small business and therefore no longer have a PAYE account - do i need to quote a PAYE ref (which as mentioned i no longer have) or some other indicator on my self assessment form as I'm still classed as a director and need to check the box accordingly....
Posted Tue, 19 Dec 2023 16:50:30 GMT by HMRC Admin 10 Response
Hi
If the PAYE account for the business has been closed, you do not declare this in the return as you didnt have  a 'live' employment in the year of the return.

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