If you submit incorrect information you will need to run an adjustment run to correct this and submit an additional FPS.
You may wish to submit test submissions first before you send your FPS or EPS submission to the live HRMC server. This is a good way to check that your data will be accepted and make any changes as necessary.
Please review this page if this is the Final EPS of the tax year.
Please review this page if this is the First EPS of the tax year.
You do not need to submit an EPS every month. You will need to submit one however if within the period you can/need to:
The EPS if required needs to be submitted by the 19th of the following tax period.
To keep a PAYE scheme open if you have a pay run with nil pay/no employees you will need to continue to submit the EPS and ensure that the "No Pay in Period" indicator is ticked.
If you need to close down a PAYE Scheme as you will no longer be employing people through this scheme you will need to submit this through the Final EPS you submit from this scheme.
Steps to close the scheme:
The P32 report show the summary and breakdown of the reported amounts due to HMRC from the payruns within each UK Tax Period. This data is pulled from initiated EPSs.
The P32 Report will not be populated unless the EPS has been initiated for the given period. |
If you think that these amounts are not correct: