HMRC Admin 13 Response
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RE: New PAYE ref?
Natalie if you have established that the legal entity hasn't changed then you may not need a new scheme. I would recommend contacting us on 0300 200 3200 so we can discuss this further. -
RE: PAYE for employers fee without activation or employees
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.