DMBM520060 | Debt and return pursuit: PAYE: introduction to PAYE: payments: nil payment declarations

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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.