You must let HM Revenue & Customs (HMRC) know if you have no PAYE/NICs payment to make for a month, quarter or previous year. Please notify HMRC before your payment date to stop payment reminders.
From 6 April 2013 the way you tell HMRC that you have no PAYE/NICs payment has changed. Employers operating PAYE in real time (RTI) must send HMRC either a:
If you try to report you have nothing to pay in any other way your record won't be updated.
If you need to report a nil payment for a previous tax year please follow the guidance below for employers not operating PAYE in real time.
Employers not operating PAYE in real time (RTI) can use the online notification service. Follow the first link below to make a nil payment declaration for a particular month. If you pay quarterly (which you can do if your total payment is on average less than £1500 per month) you can notify HMRC that there is nothing to pay for a particular quarter using the second link below.
If you are a quarterly or annual payer and receive monthly payment reminders you can stop these by calling HMRC's Payment Enquiry Helpline on Tel 0845 366 7816 who will update your records.
If you are a contractor and also need to make a CIS nil return you will need to notify HMRC of this separately. You can find out how to do this below.
If you have no payments to make in future because you are no longer an employer or contractor you will need to follow the guidance below.