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.