No PAYE/NIC or CIS Deduction Payments Due


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.

If you would like to find out more or if you have any questions, we will be delighted to offer any help or advice. Please contact Peter Hogan at Darlington, Nicola Bellerby at Durham or Terry Doyle at York.

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Registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England & Wales.

Clive Owen & Co LLP is a Limited Liability Partnership, registered in England & Wales with registration number OC312218

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