If you have a PAYE scheme in place, but there are to be no payments in a period, you still need make a submission to HMRC. Not making a submission can result in the employer incurring a penalty, or having estimated values added in their HMRC account to pay.
If there are no employees to pay, or there are employees but none of them are being paid in the period, you may choose to run a nil payroll, instead of submitting a Period of inactivity. To do this, watch the video or follow the steps below.
Running a nil payroll
To run a nil payroll, follow the steps below.
Click the Payroll tab, then click Current period.
If there are no team members listed on the payroll, click Run nil payroll.
If there are team members, but none are being paid in this period, click Calculate, then Run payroll.