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 link:
HMRC
CIS guidance and HMRC
how to pay guidance |
