No monthly payment due

If you are operating PAYE in real time (RTI) and you want to tell HMRC that nothing is due for a month from the 2013-14 tax year you will need to send HMRC either a:

  • Employer Payment Summary (EPS)
  • Full Payment Submission (FPS)

If you try to report no payment is due any other way your record won't be updated.

Find out more about RTI payment summaries and submissions

If you are an employer:

  • not operating PAYE in real time (RTI)
  • operating PAYE in real time (RTI) and you need to report a nil payment for a previous tax year
you should continue to use this online notification service.

When you notify HMRC that nothing is due for a particular month, any earlier months in the same tax year where no payment or nil declaration has been recorded will also be recorded as nil due. For example, if months 02 to 05 are outstanding and you submit a nil declaration for month 05, months 02 to 04 would also be recorded as nil due.

If you owe money for an earlier period within the same tax year you must pay this before submitting your nil payment declaration. If you are unable to pay there is guidance available.

What to do if you can't pay HMRC what you owe

Online notification of no payment due

Note: If you believe no payments will be due for more than two consecutive future months please call HMRC's Payment Helpline on Tel 0845 366 7816.

As this page is updated on a regular basis you should refresh your browser to ensure you are using the most up to date version of the page.

2. Enter the Accounts Office reference from the front of your payment booklet or the letter sent in place of a booklet. The reference is made up of 13 characters, for example: 123PA00045678.

Other ways of letting HMRC know about nil payments

If you want to notify a nil payment for a period that is not shown above you can let HMRC know by returning a signed payslip from your payment booklet, form P30B, for the correct month(s) marked 'Nil due'.