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 This wiki page explains  the process to be followed for the EPS (employer payment submission) when there is no data to adjust or statutory component to report.


As per HMRC if the amount of tax/NIC due is the same as that quoted on the FPS (i.e.there are no SMP, SAP recovery amounts etc) then no EPS should be submitted.
This means that provided the tax/NICS YTD are the same as the YTD on the FPS and if there are no adjustments to report on the EPS for the YTD statutory payments, then EPS need not be submitted .
However at the point in time there is a statutory payment made even if it is only (eg for Statutory Paternity Pay) in one month ,then the EPS report must be submitted with the values for the remainder of the tax year.

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