Even if no PAYE/NICs or CIS deductions payments are due for a given month or quarter, businesses are still generally required to notify HMRC by way of a ‘nil’ return.

In order to help with this, HMRC can be notified by completing an online form. This can be used to tell HMRC about a previous, current or future month/quarter where no payment is due.

This form must still be completed even if businesses have told the CIS helpline that they will not be paying any subcontractors for the coming months.

Internet Links: HMRC CIS guidance , HMRC how to pay guidance