One of the client who I work for us internal bookkeeper has set up new business and registered new business as an employer. Since has been PAYE registered approx beginning of October he has no employed any staff until beginning of this month (Dec '19).
The first pay date for the emploee it will be 5 January 2020.
Should my client be sending EPS (Employer Payment Summary) for the months when he has not employed anyone which would be the months ended 5 November, 5 December 2019?
Can he just submit FPS (Full Payment Summary) for the month ended 5 January 2020?
Thanks for any help in advance.