You should let HMRC know if you have no Corporation Tax payment to make for an accounting period.
Unless you tell HMRC that there is nothing due they will issue payment reminders. You must still file a company tax return, even if it shows nothing due.
Before you file the company tax return you can let HMRC know there is no payment due by completing this form
If you use this tool to report nil payments for more than one Corporation Tax reference number you should refresh your browser between submissions. This will make sure the correct reference number is used.