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UK contractor checking whether a CIS nil return is due
CIS Nil Return Rule 2026: Do I Need to File CIS If I Have No Subcontractors? 

Reading Time: 14 minutesNo subcontractor payments this month? From 6 April 2026, mainstream CIS contractors generally need to file a nil monthly return unless HMRC has been notified of a period of inactivity. This guide explains the 2026 rule, deadlines, penalties, gross payment status and what to do if you have stopped using subcontractors.

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