Forgot to Report to HMRC About EPS, please help

New Employer, forgot to submit EPS for 3 months

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Hi All, 

First time posting here. I recently registered as an employer on HMRC and got my PAYE set up on 3rd January 2024. I started recruiting and finally found an employee but they started on 10th April , ie last week. So i've not had to do any FPS or EPS as there was no one to pay.

Due to lack of knowledge, I didn't know that we have to submit an EPS even when you have no employee, meaning when you don't pay anything in the tax month.  I just found that out today and panicking about  penalties and fines. I am aware that i have till 19th April to submit an EPS for the previous tax month, ie 6th March to 5th April. But what do I do about the previous months : 6th Jan to 5th Feb, and 6th Feb to 5th March, as I am too late to make EPS submissions for those.

Also, i've left 6th Dec to 5th Jan out, as I received my PAYE letter on the 5th itself (it was approved on 3rd Jan).

 

So long story short, had no employees so no payments, so failed or forgot to submit EPS for the months.

6th Jan - 5th Feb 

6th Feb - 5th Mar

6th Mar - 5th April (still got time to do this one).

Should i just use HMRC Basic Paye to submit a quick EPS with no employee payment option for all 3 months or just the most recent? And can i do late submission/reporting of the periods Jan-Feb, Feb-Mar, or should i just leave them?

 

Lastly, since the Mar-April EPS is still within time, and it is month 12 ie end of year, do i need to mention that it is the end of year EPS? 

 

I would be so so grateful if anyone can help out. Thanks so much people. 

Replies (10)

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By TheTaxMan_
17th Apr 2024 06:59

Just submit the missing months. They probably won't even apply penalties as for the first few months they rarely do in my experience.

If you do get a penalty for those months appeal the penalties via letter I would be pretty confident that they would remove them.

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By Cylhia66
17th Apr 2024 06:59

.

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By richard thomas
17th Apr 2024 09:54

There are no penalties for not filing an EPS.

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Replying to richard thomas:
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By FactChecker
17th Apr 2024 14:03

But the EPS (as OP has worked out) is the mechanism via which you notify HMRC that no FPS will be submitted (because no pay was made) for specific pay periods ... and, presumably, OP has not submitted any FPSs either.

For future reference, there are a variety of options in the EPS for reporting a 'no FPS' scenario:
* HMRC's preferred option: data item 87Ba "No payment due as no employees paid in this pay period" - which should be submitted within 14 days of the end of the tax month (i.e. one tax month at a time).

* The forecast option: data items 136 "Period of inactivity from" and 136a "Period of inactivity to" - which can only be used to report future periods of inactivity (i.e. a future period of one or more complete tax months in which you will have no paid employees or directors, so there will be no FPS return to make for those months).

* The whoops-I-forgot option: data items 137 "No payment dates from" and 137a "No payment dates to" - which is for exactly the type of scenario set out by OP (i.e. you have made no payments to employees or directors for a period of one or more complete tax months and there was no FPS made).
NOTE: if this option is used then data item 87Ba must be completed at same time.

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Replying to FactChecker:
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By SB-Forver9
19th Apr 2024 11:06

thank you :))))

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DougScott
By Dougscott
17th Apr 2024 12:24

There is an option on the free HMRC PAYE software to submit "Periods with No Payments to Employees" - just complete those and submit for the relevant months.

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By FactChecker
17th Apr 2024 14:11

"Should i just use HMRC Basic Paye to submit a quick EPS with no employee payment option for all 3 months or just the most recent?
And can i do late submission/reporting of the periods Jan-Feb, Feb-Mar, or should i just leave them?
Lastly, since the Mar-April EPS is still within time, and it is month 12 ie end of year, do i need to mention that it is the end of year EPS?"

1. No idea on what options exist within the BPT software (it's awful so I've never used it in anger), but as per my post above there should be a simple way to submit your EPS with the relevant items indicating that there were no FPS submissions due for a period of past whole tax months.
2. If you do that then there's no need to submit any 'missing' FPSs (on the assumption that there really was no pay in those months).
3. YES, you should definitely tick the data item 109 "Indicator that this is the final submission for year" - otherwise your record will show at their end as 'still open'.

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Replying to FactChecker:
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By SB-Forver9
19th Apr 2024 11:05

thank you for clearing this up, much appreciated :)

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By Matrix
17th Apr 2024 14:14

You will also need to make a submission for month 9.

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Replying to Matrix:
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By SB-Forver9
19th Apr 2024 11:02

thanks, wasn't aware of that, as i got the letter on 6th (new tax month), but i see what you mean. ty

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