A dormant entity files almost everything as nil — and that is fine, because filing nil is straightforward. The exception catches people out: personalised information on insured persons cannot be filed empty where anyone is under contract during the month, and a director counts even when nothing is paid to them.
Two refinements worth knowing. For the final month of each quarter the separate filing is not required — that data comes through Section 3 of the contributions return instead. And only entities on the AUSN regime are released from it altogether. Companies that assume “no employees, nothing to file” usually discover the rule through a penalty rather than a reminder.
Late filing and late payment are separate failures with separate consequences — and interest runs from the original date, not from when anyone noticed.
Persistent non-filing can lead to the bank account being blocked — which stops the business before the tax cost is even calculated.
A pattern of late filings is exactly what makes an entity interesting to review — and reviews look at everything, not just what was late.
We keep the calendar, prepare the filings and tell you what is coming before it arrives — including for entities that trade nothing.
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