You submit an EPS to HMRC to report values that you cannot include on a Full Payment Submission (FPS). These values can affect the payments you make to HMRC on a monthly or quarterly basis.

When you record the EPS submission you are:

• Claiming your Employment Allowance (The P32 carries a running total of allowance left to be claimed, claimed this period and  the balance carried forward to the next period) from HMRC
• Reclaiming statutory payments made to employees (for this to happen you must use the Absence facility to pay statutory payments) from HMRC.
• Advising the HMRC of the year to date value of any CIS withheld
• Submitting the EPS also records the HMRC payment values in your Business Cloud Accounts and clears your liabilities (you must have the Payroll integration to Accounts active for this to happen)

EPS/P32 submissions must be made in chronological order to ensure the recorded values on the P32 are correct

Read our article Recording absences in a pay run.

 NOTE: You can't reclaim Statutory Sickness Pay (SSP) back from HMRC. The P32 or the EPS doesn't include SSP.

An EPS submission may not be required by HMRC for each period, when recording the payment the program will advise if an EPS submission will be sent to HMRC. (Most of the time an EPS submission will not required).

You should submit the EPS for each period as this also:

• Closes the P32 reporting period and updates the status of your Employment allowance claim on the P32.
• Allows you to see any values that have been carried forward from a previously closed P32 period (this occurs if corrections  have been made to a pay run in a previous P32 period)
• Shows your year-to-date values of your Statutory payments and compensation reclaimed

• P32 Employer Payment Record report
• Changing your HMRC reporting frequency
• Exporting your P32 
• Submission errors
• CIS corrections