i dont know exactly. but as far as my memory helps i never hired anyone in my company befor july 2015Do you know when you registered for PAYE ?
dont have any EPRs as i was never given one.Alternatively, if the company was registered for PAYE before, then you would have EPRs for the previous year (which is another required document) showing nil employees.
i had accountant but he was not qualified so thats why i had to pay penalties around 3500. i hired charted accountant in 2016 Aug and then changed that one to another one in January 2017unless they were not the accountants during that period