Submit an Employer Payment Summary (EPS) as well as a Full Payment Submission (FPS) if you:
The EPS is submitted using the Action Column for the respective months.
Step 1: Click the Calculator Icon to calculate the Amount Due
Step 2: Click the Blue Arrow Icon to Submit the EPS to HMRC
1. I have not paid any employees, how do I report this on EPS?
This is done through No Payments(EPS) or Period Of Inactivity(EPS), this feature is available separately.
2. The values on EPS screen mismatches with what the HMRC have
This means the Full Payment Submissions(FPS) which were sent to HMRC were submitted on different dates and not as per the HMRC tax period date.
Check the paid date on the FPS for that period and FPS of the previous period and the next period, if the paid date is on the same tax period then the values reported to HMRC will be different.
To avoid this, do "Confirm Payments" after processing payroll for the employees. This will set the paid date correctly on the system and update the values accordingly.
If you are still not able to identify the issue, call the HMRC Helpdesk and check with them.
3. Can I recalculate the values on the EPS Screen?
Yes, this can be done if the value seems to be incorrect. If recalculating the values of a previous month changes the value, then, make sure you recalculate the values of the successive months.