If you don't make any payments to your employees in a tax month, you need to let HMRC know. 

Because you've not processed any payments, you can't send a full payment submission (FPS). Instead, you need to send an Employer Payment Summary (EPS) to let HMRC know. 

1. Click Payroll then click Change Process Date.
2. Enter the required process date then click OK.
3. Click e-Submissions then click Employer Payment Summary.
4. Click You are informing HMRC that no payment is due for tax month X.
5. Click Next then check the apprenticeship levy values are correct.
6. Click Next then click Finish.