Submit an Employer Payment Summary (EPS)

Process your payroll and update records for all pay periods in the relevant tax month. The EPS submission picks up values for pay periods after you update records and run the P32. If you haven't updated records yet, the EPS doesn't include the current period. 

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.

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 18, you need to submit an EPS.

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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:

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.

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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.

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