You submit an EPS to HMRC to report values that reduce your liability. The values can affect the payments you make to HMRC on a monthly or quarterly basis. The P32 shows you the breakdown of these figures and what you owe HMRC.

 NOTE: Submit EPSs in chronological order to ensure the recorded values on the P32 are correct. 

What is the difference between an EPS and a P32?

An EPS is a submission that goes to HMRC. It includes any figures that reduce your liability to HMRC for that reporting period. Sage doesn't submit this automatically. This is because you're required to answer questions and possibly enter figures manually.

 NOTE: The option to submit the EPS appears at the end of each reporting period. Follow the submission process, and HMRC will decide whether a submission is necessary. 

A P32 is a report that shows the breakdown of your liability to HMRC. It uses the figures from your FPS, and offsets them against the figures from your EPS.

How they're linked

A P32 relies on the figures from your EPS, therefore, you need to submit your EPS before generating your P32.

The next period's EPS will then reference what shows on the previous P32.

How do I submit the EPS?

1. Select Summary from the menu bar.
2. Under the HMRC Real Time Information (RTI) Scheme section, identify the heading EPS submission.
3. Select Action and then either Record payment / EPS.

We have more information on the P32 report. Read either; Exporting your P32 or Record your P32 payment details and submit an employer payment summary (EPS).

Why is the option called Record payment / EPS?

Sage combines two processes into one action. There are three windows to complete before you can submit your EPS. Review the information at each stage to ensure you submit the correct information and therefore your P32.

P32 PAYMENT

• Answer the questions relating to Small employers relief and Employment allowance. What you select will change what you owe HMRC
• You can adjust the Record amount paid to HMRC figure if required. For example, your balance with HMRC is in credit. This records in Sage for future reference and posts to Sage Accounting if you have Payroll integration enabled
• Select a Payment date. This is either the date you have already paid, or are planning to pay them. It’s again saved in Sage Payroll and Sage Accounting if applicable

BALANCES

• The only field you can edit is Amount of CIS Deductions suffered under Year to Date (incl. this period). Leave blank if you don’t operate a CIS scheme
• The system generates the Total Recovery and Compensation for Statutory Payments. This is based on what you’ve already processed, and if you're a Small Employer

POST P32 VALUES

• Not every period requires an EPS. You’ll see if HMRC requires one here
• The pay runs within this reporting period determine this figure. Including the options you selected on the previous two windows

Once you’re happy with the information, select Submit. 

Employer Payment Summary (EPS) - Frequently asked questions

P32 Employer Payment Record report

Changing your HMRC reporting frequency

Exporting your P32

Submission errors

CIS corrections