You need to send your EPS submissions to HMRC each period. If you don't submit it, payroll won't know if you’ve 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.

To check your EPS status

1. Select Summary from the menu bar.
2. In the HMRC Real Time (RTI) Scheme section, find the EPS submission heading.
3. You'll see a red Overdue message if that period has passed.

Submit any outstanding EPS. The P32 figure in your next pay run will recalculate with the correct figures.

Read our article Employer payment summary submissions and P32 payments.