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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: introduction to PAYE: payments: nil payment declarations

If an employer has made no deductions and has no payment to make for a month or quarter they must let HMRC know. It’s important this is done before the payment due date to avoid HMRC issuing payment reminders. Employers can do this by:

  • completing an online form on HMRC’s website
  • sending HMRC a signed payslip for the correct month or quarter marked ‘NIL due’
  • phoning HMRC on 0300 200 3401
  • writing to their AO.