If you are operating PAYE in real time (RTI) and you want to record a nil for the 2013-14 tax year you will need to send HMRC either a:
If you are an employer:
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.
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.
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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'.