You need to send your EPS submissions to HMRC each period. If you don't submit it, payroll won't know if you have used your Employment Allowance. This means that your Employment Allowance rolls over to the next period. It deducts from your PAYE and may give incorrect figures.

On the bottom left, you will see when your next EPS submission is due.

You will see a red “Overdue” message if that period has passed.

Submit outstanding EPS's up to date.

The P32 figure in your next payroll period will recalculate with the correct figures.

Read our article Employer payment summary submissions and P32 payments.

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