PAYE21055 - Employer records: maintain employer record: dormant employer records
With effect from 3 September 2010, employer records must no longer be made dormant.
The only exception to this is where ‘Dormant’ is set, then removed the following day to deal with a mismatch of data between IT systems.
Where a limited company employer or their agent notifies you that they are not currently trading and that
- They did not operate in CY-1 and will not in CY
- Do not intend to operate in CY or CY+1
You must now cease the employer record in the last year the employer was liable to PAYE. See EO SPD 1 and / or EO SPD 2.
Review of dormant employer records
Until all existing dormant employer records have been reviewed when their dormancy period is due to expire, there will still be an annual review of dormant employer records. However forms P225(T) will no longer be issued to employers. Instead the PAYE Employer Office will review each dormant employer record on the annual review list to determine if the employer record should be ceased or reactivated as appropriate.