How to advise HMRC that no PAYE or NICS payments are due
If you are registered for PAYE with HMRC you will be liable to file a payslip, either on-line or by post, monthly or quarterly.
HMRC do not know what PAYE and NICS payments are due until youinform them. If in a month or quarterly period you have no payment dueto make you must still let them know; otherwise you will receive anoverdue payment notice from them.
You can advise them in two ways:
- Complete an on-line form here quoting your PAYE reference number and period
- Phone them on 0845 366 7816 , quoting your PAYE reference number and period