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Notifying HMRC if no PAYE/NIC or CIS deductions payment is due

You must let us know if you have no PAYE/NICs or CIS deductions payment to make for a tax month or quarter. The best way to tell us is by completing our online form – you can use this to tell us about a previous, current or future month/quarter where no payment is due. You must still tell us about this even if you have told our CIS helpline that you will not be paying any subcontractors for the coming months.