NOTE: You are viewing documentation for a previous tax year version of BrightPay. Click here to view the documentation for the current 2024/25 tax year version.

Declaring a future period of inactivity

If you won’t be paying any employees in the future for a minimum period of one tax month, and a maximum of 12 months, this must be reported to HMRC using the Period of Inactivity indicator on the EPS.

To inform HMRC in advance of a period of inactivity:

1) Select 'RTI'  on the menu bar.

2) Click 'New' on the menu toolbar and select 'Employer Payment Summary (EPS)':



3) Tick the 'Period of Inactivity' marker

4) Enter the start date of the first tax month of your period of inactivity. This must be a period in the future and must be the 6th of the month

5) Enter the end date of the period of inactivity. This again must be a date in the future and must be the 5th of the relevant month


Example: if you know in July that you will have no paid employees or directors between 6 August and 5 October , this will be entered as follows on the EPS:



6) Click 'OK' and submit to HMRC when ready.

Please note: the 'period of inactivity' utility can only be used to report future periods of inactivity in advance to HMRC. To report no payment for a current or previous tax period, a 'no payment for period' must be completed instead on the EPS. For assistance with this, click here



Need help? Support is available at 0345 9390019 or

23-24 BrightPay - System Requirements23-24 BrightPay - DownloadIntroduction to BrightPayImportant Information for Mac UsersStarting the New Tax YearImporting From The Previous Tax YearInstalling BrightPayMoving to BrightPay from another payroll softwareBureau Enhancements - Useful Functionality for Bureau Licence HoldersEmployer DetailsEmployee DetailsCoding NoticesPayroll CalendarProcessing PayrollImporting Pay Data using CSV FileDistributing PayslipsPaying EmployeesRTICommon HMRC Error MessagesAnalysisPayroll JournalsHMRC PaymentsMaking Corrections to PayrollScheduling Future PaymentsSwitching an Employee's Pay FrequencyDirectorsOff-Payroll Working (IR35)StartersLeaversStudent Loan DeductionsPostgraduate Loan DeductionsStatutory PaymentsAttachment of EarningsExpenses & BenefitsPensions (outside of Automatic Enrolment)Payroll GivingYear EndRates & Thresholds at a GlanceTaxNational InsuranceNational Minimum/Living WageMileage Allowance Payments (MAPs)Employment AllowanceApprenticeship LevyTermination Awards & Sporting TestimonialsGender Pay Gap ReportingLeave Reporting & Employee CalendarAnnual LeavePayslip TranslationsBacking Up/Restoring Your PayrollConstruction Industry Scheme (CIS)Automatic EnrolmentBrightPay ConnectGDPRBright Terms and Conditions and BrightPay End User Licence AgreementBright ID