HM Revenue & Customs (HMRC) apologises to employers if they:
Payment booklets have been delayed, but most employers affected should receive their booklets in the next three weeks (by 24 May). In the meantime, please don't call HMRC to ask for a replacement booklet as you won't receive it before the booklet which is now on its way to you.
This means that some employers may not have received their payment slips in time for the month one PAYE payment deadline. Your payment must reach your HMRC account by 19 May for payments by post and 22 May for electronic payments.
If you are affected by this delay, even though you have not received your payment booklet, you should still pay on time. You can do this electronically, including through the Billpay service, Bacs Direct Credit or by making a Faster Payment through your own bank. You need to include your Accounts Office reference with your payment. You can find this on your 2012-13 payment booklet or in other places listed in HMRC's guidance.
You can also still pay by sending a cheque by post. You can print off a payment slip to accompany your payment. If you can't print a payment slip HMRC will accept a cheque without one if you make the cheque payable to 'HM Revenue & Customs only' followed by your Accounts Office reference.
If you operate PAYE in real time but don't have an Full Payment Submission (FPS) to send in because you haven't paid any employees in month one you must let HMRC know by sending an Employer Payment Summary (EPS) by the deadline of 19 May. Use the 'No payment due as no employees paid in this pay period' tick box on the EPS.
If HMRC have told you that you do not have to submit your PAYE in real time you can complete a form online.