I thought not, but an ex client has been fined for not sending CIS returns, even though PAYE was cancelled (and if I recall correctly the CIS was cancelled at same time)
Want to get my facts straight before I batter someone at HMRC with a big club!!!
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
Oh thanks Eunice. Im taking it then that you would know it was via an XP SubContractors scheme.
Wouldnt mind but I phoned HMRC last year about cancelling both - they took the details over the phone and said I didnt need to file the cessation via RTI, but I did anyway just to be sure! Now the client has £2k in fines!!!!!!!!!!!!!!
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position