Reporting to HMRC: EPS

Use your payroll software to send an Employer Payment Summary (EPS) as well as a Full Payment Submission (FPS) if you:

Send an EPS instead of an FPS if you’ve not paid any employees in a tax month.

EPS deadlines

Send an EPS by the 19th of the following tax month for HMRC to apply any reduction (for example statutory pay) on what you’ll owe from your FPS.

The tax month starts on the 6th.

Sending an EPS

To complete and send the EPS, follow your payroll software’s instructions. HMRC has guidance on what to put in each field on an an EPS.

Use HMRC’s Basic PAYE Tools if your software can’t send EPS reports.

After you’ve sent your EPS

Once you’ve sent your EPS, you can:

  • view what you’ve claimed and the balance of what you owe on your HMRC online account within 2 days (or by the 14th if you sent the EPS before the 11th)
  • pay HMRC by the 22nd (or the 19th if paying by post).

If you made a mistake in your EPS

You should correct any errors in your EPS as soon as you find them.

If you don’t pay any employees in a tax month

Don’t send an FPS. Send an EPS by the 19th after the tax month you didn’t pay any employees. The tax month starts on the 6th.

HMRC has guidance on what to put in your EPS if you haven’t paid anyone.

If you don’t send an EPS, HMRC may:

  • send you a notice through PAYE Online
  • estimate how much you should pay
  • give you a penalty

If you don’t pay anyone for a longer period

You can tell HMRC up to a year in advance that you won’t pay any employees. To do this, enter dates in the ‘Period of inactivity’ fields in your EPS.