The cheques are made out in your company's name, so the accountant wouldn't be able to bank it in their account anyway. We only ask for cheques if there is no other liability to set it against - otherwise it just gets knocked off the normal quarterly payments.
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Is this for "free money" for paying your year end PAYE ?Comment
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NIL returns
Also bear in mind that if you offset the ILEA payment against your PAYE/NIC liability and it results in a NIL payment due to HMRC then you must still send in a NIL return. Interestingly, if you do the online route you no longer receive paying books to facilitate the NIL return.
I was getting lots of nasty letters telling me I owed them money when I didn't. After asking my local tax office how to send in a NIL return payslip when I no longer receive them, they finally told me about the online facility.
After much rummaging online I found the relevant link - you'd think it would be in with the PAYE online filing system but it isn't, it's here: ClickyComment
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