Auto-deletion of PAYE schemes

HMRC's Employer Bulletin 45 warns that, from October 2013, PAYE schemes on which there is no activity for over 120 days and which are not flagged as annual schemes may be cancelled automatically.

A review will check first for signs that the scheme is still live (submissions, payments to or from HMRC, possible claims to construction industry scheme refunds, existence of employees or evidence of a likely Class 1A national insurance liability).