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BPT EPS

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Have a client who does their own payroll (and I shudder to think how accurate or otherwise it is).

I've established that CIS suffered and reported on EPS in both 2018/19 and 2019/20 are wrong, and need to correct. I can't trust the client to get it right, and so I'll do it using BPT.

I'm aware that EPS are generally cumulative figures. Do I just need, then, to enter, e.g. the total suffered in 2018/19 and submit, safe in the knowledge that what the client has submitted will be overwritten, or do I make a difference submission?

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13th Aug 2019 16:43

For info, I managed to get hold of HMRC on webchat, and it's the cumulative figure.

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