You need to submit an EPS to inform HMRC of values that aren't included in the full payment submission (FPS). These include Statutory payments recovered and any related national insurance compensation values and CIS deductions suffered.

To submit for a previous tax year, submit one EPS against the last day of the tax year. The EPS submits cumulative values, so one submission for the end of the year submits totals for the tax year.

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1. Click the Payroll navigation bar, then click Change Process Date.
2. Change the process date to 5 April of the year you want to submit the EPS for, then click OK.
3. Click the e-Submissions navigation bar then click Employer Payment Summary.
4. Click the relevant statement then Submit an Employer Payment Summary (EPS) as normal.