PAYE21025 - employer records: maintain employer record: cessation and dormancy

It is important to remember when considering whether to cease an employer record that you must not attempt to cease a year that is dormant. The subject ‘Dormant Employer Records’ PAYE21055 explains that when a record is made dormant no returns are expected. If you do enter a cessation date when an employer record is dormant this will result in

• The year on the BROCS record being reopened

And

• A return for the year of cessation required to clear the record

If you do come across a case where this has happened you will need to follow the guidance in the Action Guide ‘Cessation And Dormancy’ PAYE21026 to avoid a mismatch between systems occurring.