In this section:
- Making ‘nil CIS returns’ and letting HMRC know if you have no PAYE payment due
Making ‘nil CIS returns’ and letting HMRC know if you have no PAYE payment due
You can contact HM Revenue & Customs' (HMRC) CIS Helpline on Tel 0845 366 7899 to let them know if:
- you're making a 'nil return' because you haven't made any CIS payments to subcontractors during the last month, or
- you know that you're not going to make any payments to subcontractors for a period of up to six months and want to make your scheme ‘inactive’ – then HMRC will not send you returns for this period
If you have a PAYE/NICs scheme and during this period will also have no PAYE/NICs payment to make for any tax month or quarter, you must let HMRC know by using the link below. Do this before the payment due date to avoid being issued with a payment reminder.
