You must tell HM Revenue and Customs (HMRC) if you haven’t paid any employees for at least one tax month.
You can tell HMRC by filling in an Employer Payment Summary (EPS).
You must send it by the 19th of the month following the tax month when no employees were paid.
If you don’t send an EPS, HMRC will send you a notice estimating how much you owe. You may have to pay a penalty.
Telling HMRC in advance
You can tell HMRC that you won’t pay any employees up to 12 months in advance.
Contractors in the Construction Industry Scheme (CIS) who have no payments to make need to tell HMRC through a CIS return and a EPS. CIS contractors with payments to make only need to file a CIS return.