Summary
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: If you need help with sending your FPS, follow the submit the FPS article.
Resolution
Prepare to submit an EPS
TIP: Tax months run from the sixth of one month to the fifth of another, for example 6 April to 5 May.
Check the P32 - Employer Payment Record report
You can use this report to reconcile the amounts you can reclaim from HMRC. These values automatically appear in the EPS when you submit it.
Values such as apprenticeship levy and employment allowance only appear in the EPS after you run the P32. This is because your software calculates these when you run the P32.
- Click Reports then click Period End.
- Click Form - P32 Employer Payment Record then click Preview.
- Enter the tax month that you need to run the P32 for then click OK.
- If there's any values on lines 6 to 18, 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 to your bank account via BACS. Submit your bank account details via the EPS so HMRC can make the refund:
- On the Company navigation bar, click Settings.
- Click the Bank tab then enter your bank account details.
- Select the Use this account for HMRC refunds in the EPS check box.
- Click OK.
Submit the EPS
HMRC requirements affect when you can submit an EPS for each tax month. To find out more, visit our when can I send an EPS for each tax month article.
Watch the video
Follow the steps
There are different scenarios where you need to submit the EPS. For example, to recover statutory payments or notify HMRC that no payments are due for a given period.
For help with the EPS you need to send, select the relevant option below:
- You're reclaiming statutory parental payments - adjust your payment to HMRC
- Inform HMRC that no payment is due for the current tax month
- Inform HMRC that no payment is due for a previous tax month
- Inform HMRC that no payment is due for future tax months
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