I run a very small consultancy which normally employs two people (me and one other). Since April this year I have chosen not to take on any contracts and therefore there have been no need to have any employees. I have completed all the relevant forms on-line (P45 etc) to end mine and the other person's employment but I am now receiving notices that my PAYE payments for the second quarter of 2012/13 are overdue. As far as I am aware there is no PAYE to pay as there are no employees.
I managed to sort this out last time through a very long phone call to HMRC but they said that I have to file a nil return on line in the future. I cannot for the life of me work out how to do this. I have looked at the help function on-line and have also phoned again but to no avail.
Am I being very very stupid and is there an easy solution to this?