Annual PAYE

Many practitioners will I imagine have clients for whom they look after the PAYE affairs where no PAYE/National Insurance is due other than at the fiscal year end perhaps because the only paid employees are the directors who draw annual salaries/fees.

I wonder if any like me become exasperated at the reminders and threats of recovery action for PAYE quarters (or months) other than that ending 5 April in instances where there is no liability?

I had received for one of my clients from Eastern Counties Recovery a threatening pre-printed letter dated 30 September 2009 for the period from 6 April 2009 to 5 July 2009 which stated inter alia that PAYE payments were overdue and that payment should be made immediately if recovery proceedings were to be avoided.

The letter then stated:

‘If you are not making...