You can submit the employer payment summary (EPS) to inform HMRC that you're adjusting your payment to them because:

• You can recover statutory payments
• You have suffered CIS deductions
• You are reporting Apprenticeship Levy

It's really simple, let's run through the steps now.

Watch the video

Follow the steps

1. Click Payroll then click Change Process Date.
2. Enter the last day of the tax month that you're adjusting your payment for then click OK.
3. Click e-Submissions then click Employer Payment Summary.
4. Click You are adjusting your payment to HMRC because:
   • You can recover statutory payments.
   • You have suffered CIS deductions.
   • You are reporting Apprenticeship Levy.
5. Click Next, check the correct tax month is shown, then click Next again.
6. If applicable, check the statutory recovery amounts are correct for the tax year to date then click Next.
7. If you need to submit CIS suffered values, enter the value of CIS deductions suffered year to date and your Corporation Tax Reference.
   NOTE: NOTE: From the 2022/23 tax year you must enter your 10-digit Corporation Tax Reference, also known as your company Unique Tax Payer Reference, before you can send CIS deductions suffered on an EPS.
8. If no payment is due for the current tax month, select the No payment is due for the tax month check box.
9. Click Next, then if applicable, check the Apprenticeship Levy values are correct.
10. Click Next then click Finish.
11. The Employer Payment Summary submission window will then appear, read the Important notice then click Continue.
12. Check your details, then click Submit.
13. Check your submission summary and click Print if you'd like to print the submission summary, then click Submit.