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Submit an Employer Payment Summary (EPS)

Created on  | Last modified on  Highlight Matches

Summary

How and when to submit an EPS in Sage 50 Payroll.

Description

You can use the EPS to report values to HMRC that you can't include in your full payment submission (FPS). 

The values in the EPS affect the payments you make to HMRC on a monthly or quarterly basis.

 TIP: Use our handy guide if you need to Submit the full payment submission (FPS). 

Resolution

HMRC only accept your EPS for each tax month until the 19th of the next month. To set which month you're submitting the EPS for in your software, set your process date in line with when HMRC accept submissions as below:

Submit for tax month:EPS submission accepted from/Process date set toEPS submission deadline/Process date set to
Month 1 (6 April-5 May)20 April19 May
Month 2 (6 May-5 June)20 May19 June
Month 3 (6 June-5 July)20 June19 July
Month 4 (6 July-5 August)20 July19 August
Month 5 (6 August-5 September)20 August19 September
Month 6 (6 September-5 October)20 September19 October
Month 7 (6 October-5 November)20 October19 November
Month 8 (6 November-5 December)20 November19 December
Month 9 (6 December-5 January)20 December19 January
Month 10 (6 January-5 February)20 January19 February
Month 11 (6 February-5 March)20 February19 March
Month 12 (6 March-5 April)20 March5 April

If you don't submit your EPS by the deadline for a tax month, you can submit an EPS when you process the next period. Each EPS includes year to date values, so HMRC receive the correct totals for the tax year to date.

 NOTE:  If you forget to submit your EPS, you can add the values to the next submission because it's a cumulative submission.

Prepare to submit an EPS

Process your payroll and updated all pay periods in the relevant tax month.

TIP: Tax months run from the 6th of one month to the 5th of another, for example 6 April to 5 May. 

Check the P32 - Employer Payment Record report

  1. Click Reports then click Period End.
  2. Click Form - P32 Employer Payment Record then click Preview.
  3. Enter the tax month that you need to run the P32 for then click OK.
  4. If there's any values on lines 6 to 14, you need to submit an EPS.

Process a refund of tax or NI liability

If you're due a refund from HMRC for your tax or NI liability, you can receive this refund directly to your bank account via BACS. You need to submit your bank account details via the EPS so HMRC can make the refund:

  1. On the Company navigation bar, click Settings.
  2. Click the Bank tab then enter your bank account details.
  3. Select the Use this account for HMRC refunds in the EPS check box.
  4. Click OK.

Submit the EPS

Watch the video

Follow the steps

There are different scenarios where you may need to submit the EPS. You may need to adjust your payment to HMRC because you have statutory payments to recover and any related NI compensation. You may also need to let HMRC know that there's no payment due for this month, previous months or future months.

Select the statement that's relevant to the EPS submission you’re making:

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