Even if tax is due, there is no obligation to submit a return unless asked to do so.In summary my view is that a director has no obligation to file a return where no tax is due and a notice has not been issued.
The obligation on the individual comes with s7 TMA. That requires a person to notify HMRC that they have a tax liabilty. Nothing more. No requirement to submit a return, or tell HMRC how much is due, or even pay any tax. If a person writes to HMRC before 5 October, he has discharged his obligation. All he needs do is sit back and wait for HMRC to deal with his letter which, as many of you will know, will be a hit or a miss. Even if HMRC get round to it, there can be no late filing penalties or late payment penalties or late payment interest. The due date is 3 months after notice to file is given.
This applies to every scenario on HMRC's list, not just directors - the self employed and those with property income do not need to submit a return unless asked to do so. It is no wonder HMRC say that people need to submit a return rather than simply saying tell us to ask you to submit a return.