Employer Annual Returns

6.8 Sending insolvency and similar Returns online

If your PAYE scheme ceases or you become insolvent, go into liquidation, administration, receivership, voluntary arrangements or bankruptcy, you can send your cessation Return online.

Your agent if you have one - including Insolvency Practitioners, and agents acting in liquidation, administration, receivership, bankruptcy or voluntary arrangement - can also file online for you

If you are a small employer, you will qualify for a tax-free payment if you file your insolvency or similar cessation Return online. Your Insolvency Practitioner will need to check - either from your records or from us - that you are a small employer and so qualify for a tax-free payment. The payment will be credited to your payment record as soon as we have processed your cessation Return.

Practitioners who want to file online will need to get an agent's password. To use the online service and get a password you need to go to Agents: registering for online filing.

An Insolvency Practitioner is not legally obliged to send us pre-appointment Returns, although they usually do if books and records are available. And if an Insolvency Practitioner takes on employees, or carries on taking them on, we will set up a new PAYE scheme with a new reference. This scheme will be treated as a new employer.