CIS Returns
To save the risk of forgetting to make a nil return when you have no payments to report you report the fact that you are not likely to have payments by ticking box 8 of the CIS return or ringing the CIS helpline on 0300 200 3210. HMRC will then assume a nil return for the next six months.
Should your circumstances change you just need to complete a monthly return in the normal way and HMRC will remove the ‘nil’ indicator.