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Do you Need to Notify the ATF if you Destroy an NFA Firearm?

There is no requirement to notify the NFA of an NFA Firearm that you have destroyed.  The ATF does however advise that you do for the records.  If you choose to notify the ATF of the NFA Firearm that you destroyed, they request that you send them a letter with your information to them alongside supporting documents, pictures, etc showing that the NFA Firearm was destroyed.  Silencers that need to be destroyed, firearms that can't be repaired, etc are just two reasons why you might destroy the NFA firearms.

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