do I need to send an eps each month

do I need to send an eps each month

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Can anyone shed any light on whether I need to send an eps as well as an fps under rti payroll if I have employees or directors that are paid under the threshold of tax and ni. Having read an hmrc letter just recieved it says if there is nothing to pay i need to send an eps and fill in the box "no employees or subcontractors paid" even though I have paid them? ? So bit confused. I have submitted fps for all clients but not eps.

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By gary.ging
07th Feb 2014 16:00

No, not if FPS sent

If you have sent an FPS to inform HMRC about the payments made to your employees then there is no need to send an EPS because the information in the FPS is enough for HMRC to know that no payment is due.

You would only need to do an EPS after sending an FPS if you need to inform HMRC of any reduction in liability due to statutory payments or CIS suffered.

If you didn't make any payments at all to your employees in the tax month, so an FPS has not been sent, then you would need to do an EPS to inform HMRC that no payment is due.

If you have a registered PAYE scheme then the level of payments to the employees is irrelevant, you need to make an RTI submission, either FPS and/or EPS as above.

Hope that makes sense.

Regards

Gary

Sage (UK) Ltd

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