In fact, I'm fuming! HMRC does this once a quarter and I'm sure they do it just to raise my blood pressure.
I run a small payroll for a client, just two part-time employees both paid below the NI threshold most months, so there haven't been any deductions to pay over for over a year.
Of course, HMRC doesn't know that we don't owe them anything. But who designed that most monumentally stupid, STUPID reminder letter? Just let me get my hands on him/her/it!
It opens with the usual sob story, you know how it goes: "dear business owner, the country needs your money, everyone else is paying up what's your problem?" etc. It then helpfully gives you the URL to go online and pay the PAYE you owe, but adds that you'll need your accounts office reference to do so. The letter gives your PAYE reference, but not the accounts office reference. Apparently its on the front of your payslip booklet - you know, the one you never use if you don't have anything to pay!
So I can't go online and tell them I don't owe anything because I can't find the ***** accounts office reference again, I must have had it three months ago but I have no idea where I put it.
So I ask again, who designed a letter that quotes your PAYE reference but not the reference you need to respond to the letter?!!
But it gets better - from next April I'm going to have to go online and do the RTI reporting every month! Hopefully I'll have found that ****** payslip booklet by then. In the meantime I think I need to go and lay down.