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. Find out what to put in each field by reading guidance on what to report in an EPS.

Use HMRC’s Basic PAYE Tools if your software cannot 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

If you find any errors in your EPS, send a corrected EPS as soon as possible.

If you do not pay any employees in a tax month

Do not send an FPS. Send an EPS by the 19th after the tax month you did not pay any employees. The tax month starts on the 6th.

Read HMRC’s guidance on what to put in your EPS if you’ve not paid anyone during a tax month.

If you do not send an EPS, HMRC may:

If you do not pay anyone for a longer period

You can tell HMRC in advance that you will not be paying any employees for between one month and 12 months. To do this, enter dates in the ‘Period of inactivity’ fields in your EPS.