What if you have no returns to make this year?
If you are registered with HMRC for PAYE purposes they will expect you to make a return. If you had employees in previous tax years but this tax year, 2010-11, you had no employees, you need to notify HMRC that no return is required for 2010-11. If you don't, you will receive unnecessary reminders and possibly penalty notices.
You can let HMRC know online. The form is here.
Or you can let HMRC know in writing or telephoning HMRC.