Payroll Help
This submission is used to reduce the charge calculated from the most
recent FPS submission. It is also used to notify HMRC if no employees
are paid in a pay period meaning Income Tax, NI, and other deductions
such as student loans are not due. If this is your first EPS the year
to date figures for any recovered payments for statutory payments, CIS
Deductions and NICs Holiday in the current year are also included.
The year to-date recoverable amounts displayed on page two are derived
from the Payroll
- P32 Processing form. If you operate more than payroll company using
the same Accounts Office reference, the EPS must be sent from the consolidation
P32 company (defined in the P32 Co. Consolidation
box on the Payroll
- Utilities - Set Options form).
The EPS must be submitted before payment to HMRC is due on the 19th of
the following tax month.
The creation and submission of RTI files is done in two steps:
The file is created in Opera.
The file is submitted to the Government Gateway from Pegasus Online Filing Manager. If Pegasus Online Filing Manager is installed on the same computer you can run it directly after creating the file. The respective submission wizard will then be opened automatically in Pegasus Online Filing Manager.
Open the Payroll
folder and then click RTI Submissions or
click the Payroll & HR
tab on the 
Ribbon Bar and then
click Payroll
- RTI Submissions.
Click Employer Payment Summary.
On the first page, choose the Report Only option to print a report with EPS details or choose the Create EPS and Report option to create an EPS file to submit it to the Government Gateway using Pegasus Online Filing Manager.
Under EPS Details, choose one of the following options:
the 'Regular EPS' (for a normal tax month sent before payment to HMRC is due on the 19th of the following tax month)
the 'Final EPS of the year'. Before sending the final EPS submission for the tax year you must make sure that all Full Payment Submissions for the tax year have been submitted.
'Scheme has ceased' (if you cease being an employer).
Select the No Payments Due option only if the EPS is being submitted because no employees were paid in an earlier pay period that ended more than a complete tax month ago. The EPS informs HMRC that no payments were made in that earlier tax month (and so an FPS was not submitted). You must also enter the dates for the relevant pay period/s in the From and To boxes.
Set the Period of Inactivity option to 'Applicable' only if you know that for one or more future tax months in the tax year you will not be paying any employees. The purpose of the EPS in this situation is to inform HMRC in advance that Employer Payment Summaries and Full Payment Submissions will not be submitted for the chosen period of time. In accordance with HMRC requirements, the first day of the period of inactivity must be the sixth day of the respective month - the first day in a tax month. You can enter a date range of up to 12 months.
Click Next.
The second page is where you enter the recoverable amounts. If the PAYE scheme has ceased you must enter the date that it ended.
The third page is where you answer questions and declarations for the year-end. The third page is displayed only if this is the final EPS for the tax year.
Click Start. Then submit the file to the Government Gateway using Pegasus Online Filing Manager. You can do this straight away or at another time using the Online Filing Manager option on the RTI Submissions menu. The latest version of Pegasus Online Filing Manager must be installed on the computer.
The Submission Information form (Payroll - RTI Submissions) displays details
about the most recent Full Payment Submission, Employer Payment Summary
and NINO Verification Requests.