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 on or before your normal payment date to stop payment reminders.
You can do this quickly and easily using HMRC's online notification service below.
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 us that there is nothing to pay for a particular quarter using the second link below.
To stop HMRC sending out monthly reminders to you if you are a quarterly or annual payer you can call HMRC’s Payment Enquiry Helpline on Tel 0845 366 7816 who will update your records.
If you 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.
CIS nil returns, late returns or mistakes
If you have no payments to make in future because you have ceased as an employer or contractor you will need to follow the guidance below.
