Quick question.
I understand the FPS submission obligations.
HMRC say if no payments have been made in a pay period, a EPS must be submitted. Understand, but....
I can't seem to find a definition of "pay period" in this context despite much googling! I'm presuming its monthly?
So if you have a someone making irregular payments, sometimes zero, you'd have to do a EPS each month if there were no FPSs in month? And this would be the same even if deductions, when due, were paid quarterly.
Sorry, it's a basic question but I can't find any definition of "pay period"
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I haven't looked
... but I assume that the period is the tax month to the 5th, not least because a nil EPS can only (apparently) be filed between the 6th and 19th of the following month.
It is a tax month
This section on HMRC's website explains when to report information:
http://www.hmrc.gov.uk/payerti/reporting/when-to-report.htm#2
Specifically, the sentence - 'If you haven't paid anyone at all in a tax month, then you must send an EPS instead of an FPS.'
Irregular
For employees, who are not going to be paid every week or month, don't forget to indicate them as "Irregular" . Otherwise in the case of a nil payment month the HMRC may mark the employee as leaver and you will end up having to set up the employee again.
See para 4.5 below
http://www.hmrc.gov.uk/softwaredevelopers/rti/developerfaqs.htm