No Quarterly Payment Due

When you notify HMRC that nothing is due for a particular quarter, any earlier quarters in the same tax year where no payment or nil declaration has been recorded will also be recorded as nil due. For example, if quarters 1 and 2 are outstanding and you submit a nil declaration for quarter 3, quarters 1 and 2 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.

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 booklet, form P30B, for the correct month(s) marked 'Nil due'
  • calling HMRC's Payment Helpline on Tel 0845 366 7816 quoting your Accounts Office reference number and details of the month(s) where no payment is due.