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

• You can recover statutory payments
• You have suffered CIS deductions
• You're reporting Apprenticeship Levy liability

If you're submitting CIS deductions suffered, enter your Corporation Tax reference before following the steps below.

Submission deadlines

Complete the EPS

1. Go to Payroll then 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 Employer Payment Summary.
4. Click You are adjusting your payment to HMRC because:
   • You can recover statutory payments
     
     TIP:

     The NIC reclaimed field only applies if you claim Small Employers Relief.

   • You have suffered CIS deductions
   • You’re reporting the Apprenticeship Levy
5. Click Next, check the tax month is correct, then click Next again.
6. If applicable, verify the statutory recovery amounts 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.
8. If no payment is due for the current tax month, select the No payment is due for the tax month checkbox.
9. Click Next, then if applicable, check the Apprenticeship Levy value is correct.
   
   NOTE:

   If you split the Apprenticeship Levy Allowance between multiple companies, you don't have to amend this value in the EPS.

10. Click Next then Finish.
11. The Employer Payment Summary submission window opens, read the Important notice then click Continue.
12. Check your details, then click Submit.
13. Check your submission summary and click Print to print the submission summary, then click Submit.