27 February 2008
Use HMRC's online form
HMRC have issued a reminder to taxpayers within the construction industry scheme and their advisers that the department must be advised if there are no PAYE/NICs or CIS deduction payments to be made for a tax month or quarter.
This can be done using an online form.
HMRC emphasise that notification must be sent even if the CIS helpline has been advised that there will not be payments to subcontractors.
