You must tell HM Revenue and Customs (HMRC) if you haven’t paid any employees in a 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.
You can tell HMRC that you won’t pay any employees up to 6 months in advance.
For contractors in the Construction Industry Scheme (CIS), you need to tell HMRC through your CIS return, instead of through an EPS.