Published on 16 September 2026
Last Updated on 16 September 2026
Do I still need to file a return if nothing happened this year?
Yes. A nil return must be filed for every registered scheme in every tax year, until that scheme is formally closed by the Company with HMRC.
It is also worth making sure more than one person has access to your Government Gateway account. A common cause of missed deadlines is that the individual responsible for filing has left the company or is unavailable, and the return has been left until the last minute.