An improper purpose notice will be sent where a higher officer has refused to accept an employers' election for separate schemes on the grounds that the election has been made for an improper purpose.

An improper purpose is essentially for the purpose of reducing scheme size in order to achieve one or more of the following

Avoid the requirement imposed on large and medium employers to file an annual return online

Avoid the requirement imposed on large employers to make payments electronically

Receive an incentive payment as a small employer for voluntarily filing an annual return online

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