If you process any of the following payments, the details for these aren't included in your Full Payment Submission (FPS) to HMRC. Instead, you need to submit an Employer Payment Summary (EPS).
Statutory payments.
Employment Allowance.
Construction Industry Scheme (CIS) deductions.
Apprenticeship Levy.
To submit an EPS to HMRC, watch the video or follow the steps below.
📌Note: If you don't have any statutory payments, HMRC won't receive a submission when you follow these steps.
Click Process Pay, then click HMRC Payment.
Click HMRC Payments, under the Payments Due tab, review the figures.
Click the YTD tab, then review the figures.
To download a copy, click Reports, and then click Employers Payment Record.
🤓Tip: It is not possible to download a copy of the report after you have submitted it to HMRC.
To update the statutory return and submit the EPS, click Update / EPS.