If you have a PAYE scheme that has been dormant for the tax year 2010/11 you need to tell HMRC there is no end of year PAYE return to make. You can now do this online.  It is essential to enter the PAYE reference correctly. An incorrect reference means the HMRC computer cannot match the form to the right PAYE scheme and penalties will be issued for non-submission of the end of year return.

Form to notify HMRC no PAYE return needed

https://online.hmrc.gov.uk/shortforms/form/P35NilEmployer?dept-name=&sub-dept-name=&location=1&origin=http://www.hmrc.gov.uk