No monthly payment due

The introduction of PAYE in real time (RTI) has changed the way you tell HM Revenue and Customs (HMRC) no payments are due. So this online notification service will be withdrawn from 30 April 2014.

Employers operating RTI

Employers operating PAYE in real time (RTI) should not use this online notification service to tell HMRC no payments are due. You should send either an Employer Payment Summary (EPS) or a Full Payment Submission (FPS).

If you do not report no payment is due this way your HMRC account won't be updated and you will receive a reminder to pay.

Find out more about RTI payment summaries and submissions

Employers not operation RTI/ reporting no payments for 2013-2014 or earlier

You can continue to use this notification service for reporting no payments due for the tax year 2013-2014 or earlier until 30 April 2014.

Any notifications for the 2014-2015 tax year must be sent by either:

  • sending HMRC a signed payslip from your payment booklet, form P30B, for the correct month(s) marked 'Nil due'
  • calling HMRC's Payment Helpline on Tel 0300 200 3401

If HMRC has not received any payments for an earlier month(s) in the same tax year then your HMRC account will be updated to show no payment is 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 sending your nil payment declaration. If you are unable to pay you must contact HMRC.

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

Online notification of no payment due

Note: If no payments will be due for more than two consecutive future months please call HMRC's Payment Helpline on Tel 0300 200 3401.

If you use this tool to report nil payments for more than one PAYE scheme/reference number you should refresh your browser between submissions. This will make sure the correct reference number is used.

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.