Employer Annual Returns

6.7 Cessation Returns when you stop trading

If your business ceases, you (or your agent) can make your cessation Return online before the end of the financial year. We recommend you send the Return as soon as you are able.

If you are a small employer, you will qualify for a tax-free payment if you file your cessation Return online and you will get your payment as soon as we have processed your Return. We will send you a letter then telling you how to claim your tax-free payment.

If you wish to claim any repayment before we have processed your Return, contact your Accounts Office as soon as you have received our acknowledgement that you have successfully filed your Return online.

If you are a large or medium-sized employer, you must make your cessation Return online or you will face a penalty.