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 HMCR.

 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 doesnt' submit this automatically. This is because you need to answer questions and possibly enter figures manually.

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

How are they linked?

A P32 relies on the figures from your EPS, therefore you should always submit your EPS before generating your P32. Next periods EPS will then reference what shows on the previous P32.

How do I submit the EPS and run the P32 report?

1. Select Summary from the menu bar.
2. Under HMRC Real Time Information (RTI) Scheme, identify the heading EPS submission.
3. Select Action and then either Record payment / EPS or View P32.

For more information, 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. You must review the information at each stage to ensure you submit the correct information and therefore your P32.

1. P32 PAYMENT

• You must answer 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 what you will pay them differs to what Sage Payroll has calculated. For example, your balance with HMRC is in credit. This records in Sage for future reference and posts to Sage Accounting if your have Payroll integration enabled
• You must 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

2. BALANCES

• The only field you can edit is for Amount of CIS Deductions suffered under Year to Date (incl. this period). Leave blank if you don’t operate a CIS scheme
• The figures for Total Recovery and Compensation for Statutory Payments are generated by what you have already processed, and whether you’re a small employer

3. POST P32 VALUES

• You may not need to submit an EPS for every period. You’ll see if its required here
• What you have already processed in the pay runs, and the information on the previous two windows will determine this

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