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Posted Fri, 25 Aug 2023 08:05:56 GMT by
on the HMRC website, it is mentioned that EPS should be submitted and used on following instances: 1. reclaim statutory maternity, paternity, adoption, parental bereavement or shared parental payments - even if you got an advance payment from HM Revenue and Customs (HMRC) to cover them 2. claim the Employment Allowance - do this once each tax year 3. can reclaim Construction Industry Scheme (CIS) deductions as a limited company 4. pay the Apprenticeship Levy if you, or employers you’re connected to, have an annual pay bill of more than £3 million 5. Send an EPS instead of an FPS if you’ve not paid any employees in a tax month. In addition, should an EPS be submitted to indicate you're making your final submission for the tax year? Thank you.
Posted Wed, 30 Aug 2023 16:30:54 GMT by HMRC Admin 20 Response
Hi Vinwic,

It may depend on what software you are using.
If you are using HMRC's Basic PAYE Tools, then, yes, an EPS will be generated when you complete the 'Final Submission for the Tax Year' declaration.
If you are using a third party software, you should contact your payroll provider for advice. 

Thank you.
 

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