RTI E.P.S.
Employer Payment Summary (EPS)
You do not need to send this if you have not paid out any Statutory Payments or are not claiming NIC Holiday or CIS Deductions
You do need to send it if this is the end of the year.
You do not need to send a EPS unless:
1) You are claiming SMP,SPP,SAP,ShPP (nb not SSP, that is not recoverable).
2) You are claiming back CIS Suffered.
3) You have not paid ANY employees in a month (Use RTI/NoEmployeesPaid).
4) Sending in a once off claim for Employment Allowance (Use RTI/EmploymentAllowance)
5) You have not sent in the 'FINAL Submission' with the LAST FPS of the year.
6) Notify HMRC that a PAYE scheme has finished.
7) You need to report on Apprentice Levy.
If you do need to send this in then you can do so Monthly/Quarterly (except 3 & 7 ).
Unless you NEED to send in a EPS ie points 1-7 there is no requirement to submit one.
It is perfectly normal not to send in any EPS for a whole year. It is only for points 1-7.
Choose Period
Click the month that you are claiming up to.
The Cumulative Totals will update.
Cumulative Totals
This shows the cumulative month totals.
When you click on 'Mar' it will ask you to do the year end statement.
Year End Statement
After you have sent in your LAST FPS you need to click on 'Yes'.
(Do NOT enter a 'Cessation' date unless the PAYE scheme is finished (You should have P45 everyone).)
Send Test to HMRC
This will send a test submission to HMRC via the Government Gateway. You only ever need to do this once to determine that you are able to send in returns to HMRC. If you start getting errors on the RTI then please use 'Send Test to HMRC' to determine what the error is.
Send to HMRC
This will send the submission to HMRC via the Government Gateway.
If you have a amount Payable for the Apprentice Levy then you will need to send in an EPS for EVERY month, even if the amount becomes 0.00 or less. Once you start sending in Apprentice Levy reports you must continue for the whole year.
Employer Apprentice Levy
https://www.gov.uk/running-payroll/reporting-to-hmrc-eps
rtieps 24/10/13
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