Oracle 11g Release 2

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CREATE TABLE customers (
 name varchar2(32) not null 
);
CREATE TABLE payments (
  cus_name varchar2(32) not null, 
  date_paid date not null,
  amount_paid number not null
);
BEGIN
INSERT INTO customers (name) VALUES ('Bob');
INSERT INTO customers (name) VALUES ('Sarah');
INSERT INTO customers (name) VALUES ('James');
INSERT INTO customers (name) VALUES ('Andrew');
    
INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('Bob', TO_DATE('2018-02-12', 'yyyy-mm-dd'), 84);
INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('Bob', TO_DATE('2019-05-23', 'yyyy-mm-dd'), 54);
INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('Bob', TO_DATE('2019-05-27', 'yyyy-mm-dd'), 9);
INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('Bob', TO_DATE('2020-06-14', 'yyyy-mm-dd'), 87);
INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('Bob', TO_DATE('2021-02-12', 'yyyy-mm-dd'), 84);
INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('Bob', TO_DATE('2022-04-21', 'yyyy-mm-dd'), 43);
INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('Bob', TO_DATE('2022-08-03', 'yyyy-mm-dd'), 34);

INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('Sarah', TO_DATE('2020-08-17', 'yyyy-mm-dd'), 34);
INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('Sarah', TO_DATE('2021-09-11', 'yyyy-mm-dd'), 0);


INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('James', TO_DATE('2019-12-01', 'yyyy-mm-dd'), 65);
INSERT INTO payments (cus_name, date_paid, amount_paid) VALUES ('James', TO_DATE('2020-07-01', 'yyyy-mm-dd'), 43);
END;
/
1 rows affected

WITH calendar (year) AS (
  SELECT ADD_MONTHS(DATE '2018-07-01', 12*(LEVEL-1))
  FROM   DUAL
  CONNECT BY ADD_MONTHS(DATE '2018-07-01', 12*(LEVEL-1)) <= SYSDATE
)
SELECT c.name,
       EXTRACT(YEAR FROM l.year) + 1 AS year_not_paid
FROM   calendar l
       CROSS JOIN customers c
WHERE  NOT EXISTS (
         SELECT 1
         FROM   payments p
         WHERE  c.name = p.cus_name
         AND    l.year <= p.date_paid
         AND    p.date_paid < ADD_MONTHS(l.year, 12)
       )


NAME
YEAR_NOT_PAID


James
2023

James
2022

James
2019

Andrew
2023

Andrew
2022

Andrew
2021

Andrew
2020

Andrew
2019

Sarah
2023

Sarah
2020

Sarah
2019
NAME	YEAR_NOT_PAID
James	2023
James	2022
James	2019
Andrew	2023
Andrew	2022
Andrew	2021
Andrew	2020
Andrew	2019
Sarah	2023
Sarah	2020
Sarah	2019