I thought it may be handy to have a summary of when Employer Payment Summaries (EPS) can be submitted under RTI as there is I believe a quirk in the system to do with nil EPS submissions.
I believe they can be submitted on the following dates:
Advise HMRC of a statutory payment recovery, CIS, etc - can be submitted up to the 19th of the following month it relates to. For example you wish to reduce the June tax month (6/6 to 5/7) liability the EPS must be sent by 19th July.
This means that effectively you have from 20th of the month to 19th to send the EPS. For example for June tax month you would have to report from 20th June to 19th July as anything submitted before 19th June would relate to the May tax month (to 5th June).
Advise HMRC of NIL EPS:
You must submit an EPS and indicate no payment is due after the end, but within 14 days of, the end of the tax month.
For example, if you didn't pay anyone for the tax month June (between 6 June and 5 July) you should send the EPS between 6 July and 19 July.
Is this correct?
I have seen this before on this site but it is buried somewhere in other threads as I have tried searching.
As an aside I find it an issue with this system that you have to submit these reports in these periods (especially the small window for a nil EPS) as we process some payrolls say on 10th May but we will have to wait until after 19th May before we could send a EPS (if applicable). The HMRC system should pick up a specified month from a report you make.