HMRC has always insisted that all company directors should do tax returns, even if they only had income under PAYE. This is relevant to many co-operatives, particularly those that are companies limited by guarantee. Often, all members are directors and only receive money from the company under PAYE.
The good news is, the Revenue have finally realised (after losing several cases at tribunal) that there is no legal basis for this and have revised their guidance accordingly.
If you are in this position and have received a notice to file a tax return, then you should phone HMRC and ask them to withdraw the notice. They can still refuse in which case you should file a tax return anyway. But they may agree; and anyway they may take you off the list for an automatic return notice.