No PAYE/NICs payment due

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.

The introduction of PAYE in real time (RTI) has changed the way you do this. So this online notification service will be withdrawn from 30 April 2014.

Employers operating RTI

Employers operating RTI should not use this service. You should tell HMRC no payments are due by sending either an Employer Payment Summary (EPS) or Full Payment Submission (FPS)

If you do not report you have nothing to pay in this way your HMRC account won't be updated and you will receive a reminder to pay.

Find out more about RTI payment summaries and submissions

Employers not operating RTI / reporting no payments for 2013-2014 or earlier

You can continue to use this notification service for no payments due for the tax year 2013-2014 or earlier until 30 April 2014.

Any notifications for the 2014-2015 tax year must be sent to HMRC by either:

  • returning a signed payslip from your payment booklet, form P30B, for the correct month(s) marked 'Nil due'
  • calling HMRC's Payment Enquiry Helpline on Tel 0300 200 3401

Report no monthly payment due

Report no quarterly payment due

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 0300 200 3401 who will update your records.

CIS nil returns

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.

CIS nil returns, late returns or mistakes

Ceased as an employer or contractor

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.

PAYE if your business closes or changes

Reporting changes to a contractor business