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HMRC Basic PAYE Tools - creating EPS with £Nil values

HMRC Basic PAYE Tools - creating EPS with £Nil...

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Hi.

I only run the payroll for 2 companies (by choice, I prefer to concentrate on Accounts and Tax work) and therefore use the HMRC Basic PAYE Tools software.

Both the payrolls I run have £Nil PAYE or NI at the end of their first payroll periods (say 31/05/15).

I have generated and submitted the FPS for that period.

How do i generate the EPS?  It has not been generaqted automatically when I calculate the amount due to HMRC (£Nil).  I have tried using the Employer Payment Summary and Recoverable Amounts - you have to enter a date for the recoverable amounts and then it expects some value in the recoverable amounts when there are none?

Thanks

Replies (7)

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The triggle is a distant cousin of the squonk (pictured)
By Triggle
12th Jun 2015 10:34

If there are no payments of wages during a tax month you don't file a nil FPS.

Instead you click on the Periods with no payments to employees link, click on Add a period with no payments to employees, enter the tax month start date and the tax month end date and click next..

Then submit the EPS (Outstanding submissions link).

An FPS is for when payments have been made.

 

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Euan's picture
By Euan MacLennan
12th Jun 2015 10:37

Eh?

I assume that these are new PAYE schemes if their first payroll periods ended on 31 May, rather than on 30 April.

However, if you have filed an FPS to report whatever salaries were paid in the period and they showed that no PAYE was due, why do you think that you need to file a nil EPS?  If you have filed an FPS, you would only need to file an EPS for the same period to claim recovery of a statutory payment such as SMP or CIS tax suffered or perhaps, to claim the Employment Allowance.

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By johngroganjga
12th Jun 2015 10:38

Different point

I assume the OP is asking about a period when there were payments to employees but no PAYE / NI payable as a result.

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The triggle is a distant cousin of the squonk (pictured)
By Triggle
12th Jun 2015 10:42

Ah, must read the question next time!

Euan's correct of course. If the salaries have been reported on an FPS then there is no need to file an EPS unless there are recoverable amounts.

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By Darren Loring
12th Jun 2015 10:47

Hi Triggle & Euan

Hi.

Thanks for your replies.

I am therefore happy not to have to file the FPS's for these periods.

Darren

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Replying to Matrix:
Euan's picture
By Euan MacLennan
12th Jun 2015 11:35

@Darren

Darren Loring wrote:

Hi.

Thanks for your replies.

I am therefore happy not to have to file the FPS's for these periods.

Darren

I assume that "FPS's" is a typo - you should be happy not to have to file EPS's when you have already filed FPS's for the periods.

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By Darren Loring
12th Jun 2015 11:43

Sorry - Correct

Hi Euan

Sorry, you are correct, I meant EPS's, already filed FPS's.

Thanks

Darren

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