Create and Submit EPS

An EPS (Employer Payment Summary) must be submitted to HMRC for each employer after the end of each tax month.

The EPS is used to report the following information to HMRC:

• Recovery amounts (and Compensation if applicable) for statutory payments

• CIS deductions suffered

• Apprenticeship levy

• That no Employees or Directors have been paid during the current tax month

• That no employees are going to be paid for one or more future tax months

To create an EPS go to the HMRC tab and click on the New EPS button.

Select the Employer, tax year and period for which the EPS is to be created.

The user will be taken to the 'New EPS' screen where all payrolls linked to the selected Employer and tax year and where an FPS has been successfully submitted to HMRC for the selected period will be listed.

Click the Create EPS button.

If no payments have been made in a particular tax month nothing will be listed on the screen.

An EPS XML file is created and record displayed on the RTI Returns screen.

Click on the Submit button against the relevant record to submit to HMRC.

Note - if Employment Allowance has been assigned to one or more Payrolls linked to the current Employer but the Employment Allowance is not checked against the current employer, or alternatively the Employment Allowance is checked against the current Employer but no Employment Allowance assigned to any Payrolls linked to the current Employer the following error will be output thereby preventing the EPS from being created.

Check the Employer and Payroll records to identify where omission lies and correct data as appropriate.

No Payment EPS

If no payments have been made in a particular month then no accepted FPS records will be displayed for that month. Click on the No payment EPS button to generate a no payment EPS.

The user will be taken to the RTI Returns screen.

Before submitting the No payment EPS button the relevant dates must be entered against the 'No Payment date from' (field 137) and 'No payment date to' (field 137A).

• Click on the RTI link. Click on the RTI tab and then the RTI Name link.

• The 'No payment date from' should be manually populated with the 6th of relevant month and 'No Payment date to' populated with the 5th of the relevant month.

Period of Inactivity

If for a future period of one or more complete tax months there are to be no paid employees or directors, then there will be no FPS return to make. An EPS can be submitted early to advise HMRC that there will be no FPS sent for these tax months.

• The 'Period of inactivity from' (field 136) and 'Period of inactivity to' (field 136A) should be completed to advise HMRC of future no payment periods rather than using the No Payment from and No Payment to date fields.

• The 'Period of inactivity from' date must be the 6th of the next calendar month, not including today. The 'Period of inactivity to' date must be 5th of relevant tax month.

Click Submit to submit the No payment EPS to HMRC.

Once submitted the Status is updated to ACCEPTED and the correlation ID populated. Click View if you wish to view the submitted EPS data.