CIS suffered (Ltd co) with no PAYE to offset against - RTI

CIS suffered (Ltd co) with no PAYE to offset...

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I have a couple of questions if anyone knows the answers please I would be grateful:

1) If CIS suffered Month 2 but no PAYE due and no employees paid does the EPS still have to be filed M2? Or EPS M1 showing inactivity for 2 months, Then FPS Month 3 (to pay employee) along with EPS giving CIS suffered figures for the quarter?

Which is the correct procedure?

2) Also will HMRC still accept the quarterly payments as not being late or will there be a tick box somewhere on the forms to notify them that the PAYE is being paid quarterly rather than monthly? 

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Euan's picture
By Euan MacLennan
13th Mar 2013 15:47

Two answers
If CIS is suffered in Month 2, you file an EPS in Month 2.  If no employees are paid in Month 2, you file an EPS in Month 2.  I assume that the CIS recovery and the nil pay notification can be combined on the one EPS.The PAYE pay frequency is not changing under RTI.  If you pay PAYE quarterly, HMRC will calculate the amount due from up to 3 monthly FPSs for payments to employees and up to 3 monthly EPSs for CIS suffered.

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