The Pay As You Earn (PAYE) online service will be unavailable from 11:45pm on 5 April 2018 to 8am on 6 April 2018.
The planned downtime is due to scheduled maintenance for the new tax year. Customers are advised that, following this period when the service is unavailable, they will then be able to file expenses and benefits forms for 2018 to 2019.
HMRC has apologised for any inconvenience.