UK Payroll Software and Print Management Software

csmascent UK Payroll Software RTI Employer Payment Summary

Employer Payment Summary - EPS

Employer Payment Summary (EPS) is the second main RTI submission

  • Allows employer to notify HMRC of reductions allowed to make to the totals already submitted on the FPS (SMP etc)
  • Sent monthly or quarterly before payment is due to arrive at HMRC
  • HMRC will expect the sum of the periods FPS less the reductions notified on the EPS to be paid
  • Can also be used to notify when no payment to be made
  • Can also be used to alert that the remittance will be different to the FPS total i.e. where amendments need to be made to a prior tax year to be made with next remittance
  • Will replace the P35 at year end when the last submission for the financial year is sent.  Note it will no longer be possible to enter P35 information directly through the Government Gateway.  The EPS cannot be entered through the Government Gateway

You can see the data to be sent here

Check out our other information about upcoming Real Time Information changes :