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  • PAYE ceased/activated/ceased

    I ceased a PAYE scheme and then at end of company tax year was advised to reactivate PAYE scheme in order to reclaim CIS overpayment. I reactivated scheme and now am concerned that I should make Monthly returns for all the inactive months with no employees, before submitting year end final submission and then ceasing again. so perhaps you can help with example. date ceased 23/04/23.. reactivated 30/11/23. in order to claim overpaid CIS deductions. Basic Pay system states I have to make a FPS before ceasing, do I have to make no employees monthly returns as well as nil CIS statements for the time the scheme was inactive or just complete an FPS and cease again?. thanking you in anticipation