In addition to submitting your Full Payment Submissions (FPS) to HMRC every pay period, you may also need to submit periodic Employer Payment Summaries (EPS).
When you are required to submit an EPS
There are certain situations when an EPS must be created and submitted to HMRC. These situations all focus around claiming refunds/recoverable amounts from HMRC or making declarations to HMRC.
You should submit an EPS in the following circumstances:
For assistance with each of the above, please refer to the dedicated help topic within the 'RTI > Employer Payment Summary' section.
Please note: an EPS, if required, must be submitted by the 19th of the following tax month for HMRC to apply any reduction (e.g. statutory pay recovered) on what you’ll owe from your FPS.
Need help? Support is available at 0345 9390019 or firstname.lastname@example.org.