RTI - additional Employer Payment Summary (EPS) Guidance

The HMRC RTI Programme has produced some further guidance, which agents and employers might find useful, on when to complete Employer Payment Summaries (EPS).

The additional guidance is attached. It enhances, but does not replace, the existing guidance at http://www.hmrc.gov.uk/payerti/reporting/when-to-report.htm#5

You cannot submit an EPS for a particular month during that particular month, although HMRC are looking to see if this functionality can be changed in future tax years.

Key points in the guidance include:

  • The purpose of the Employer Payment Summary (EPS) 
  • The importance of the EPS in ensuring HMRC know how much to expect the employer to pay each month 
  • Dealing with employees paid less frequently than each month 
  • When the EPS can be submitted and the deadline 
  • Split payrolls - you cannot submit an EPS in multi-submissions 
  • When to include year-to-date (YTD) figures on an EPS 
  • When the first submission can be an EPS – if no payments for the tax month 6 April 13 to 5 May 13 
  • Difference between: 
    • No payment dates – ie to report dates in the past in one tax year; and 
    • Period of inactivity – ie to report dates in the future from the start of the next tax month up to a maximum of six complete tax months and can span across two different tax years
  • Avoiding error messages when reporting a period of inactivity - enter '£0' in 'SSP Recovered' field if no other figure is applicable. 
  • 13/14 Tax year – interaction between No payment dates and Period of inactivity dates and dealing with April 2013 
  • End of tax year and end of scheme information - can be reported on either an FPS or an EPS – though they have different deadlines

Technical Team

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