HMRC have confirmed that they have received a number of requests since April 2013 from employers asking to change to annual payment scheme for PAYE.
At the moment they are unable to process requests from employers to:
There will be a fix for this by the end of July and this will be confirmed in the “what’s new” section of the HMRC website. In the mean time employers who are not paying employees should submit a nil Employer Payment Submission by the 19th of each month.
When the fix is in place all requests that have been made will be accepted and changed to annual schemes. These employers will be informed on what action they need to take once the fix is in place.