Pay employers' PAYE
Tell HMRC no payment is due
You must tell HM Revenue and Customs (HMRC) if you have not 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 do not 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 will not be paying any employees for between one month and 12 months by filling in an EPS.
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.