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
Related resources
Replies (7)
Please login or register to join the discussion.
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.
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.
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.
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.
Hi Triggle & Euan
Hi.
Thanks for your replies.
I am therefore happy not to have to file the FPS's for these periods.
Darren
@Darren
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.
Sorry - Correct
Hi Euan
Sorry, you are correct, I meant EPS's, already filed FPS's.
Thanks
Darren