With HMRC’s Real Time Information (RTI) reporting now in full swing we have had a few queries from clients as to when to submit an Employer Payment Summary (EPS).
You only have to submit an EPS if the amount you are paying to HMRC is different from what they are expecting, due to SSP, SMP, SPP recovered or CIS suffered.
If you have not paid any employees in a tax month an EPS needs to be submitted to inform HM Revenue & Customs no payment is due.
If you need any further clarification on this, or have any other queries relating to RTI, please get in touch.
