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Posted Mon, 16 Dec 2024 12:03:29 GMT by Piotr
Hello all, I have a question regarding commencing my payroll activities, and specifically what reporting is due for initial tax period. I have recently set up a limited company, and am intending to start employing people at the start of next year - for the purpose of my question, let us assume 1st Jan 2025 as the employee's start date. I intend to run payroll on a monthly basis, with the first pay day date to be 28th Jan. Since 1st Jan 2025 is still in the Dec/Jan tax month, and I am intending for the first pay day to be in the Jan/Feb tax month, am I correct to assume that I should submit an EPS for the Dec/Jan period, with the usual deadline for the submission of 19th of the month (Jan in this case)? This is what I think is the case on the basis of the 'Overview' section of this guide: Running payrollOr is my first EPS only due after my first FPS, which I would submit on my first pay day, 28th of Jan, i.e. the EPS deadline would be 19th of the tax month after my first FPS submission, so 19th Feb? Many thanks for any clarifications you can provide.
Posted Tue, 17 Dec 2024 15:10:52 GMT by HMRC Admin 17 Response

Hi ,
 
A pay month runs from 06/MM to 05/MM so in your example you are correct that the start of the employee would fall with the

06/12-05/01 so if your scheme is live at this month you can either send a NIL FPS or an EPS to report no payments during that period.

You can then send your first normal FPS in the the 06/01-05/02 period.

Thank you .
Posted Tue, 17 Dec 2024 15:48:57 GMT by Piotr
Fantastic, this is a really helpful clarification - thank you!
Posted Thu, 16 Jan 2025 17:11:30 GMT by Piotr
Dear HMRC, I wanted to ask for some further clarification on my original query. I have now received my PAYE Reference and Accounts Office numbers. However, these have only been sent on 7th of January (that is the date on the letter), and I am still awaiting my Government Gateway Activation code. In your reply to my original question, you said: '06/12-05/01 so if your scheme is live at this month (...)' Specifically, referring to the scheme being *live*, since my application has only been successful after the end of the 06/12-05/01 tax month (i.e. it was not 'live' in that tax month), I assume that I do not have to send a NIL-FPS or an EPS to flag a period where no payment to employees has been made? I have consulted with an accountant and they said my understanding is correct, but I would like to get confirmation at the source. Many thanks.
Posted Tue, 04 Feb 2025 17:07:25 GMT by HMRC Admin 25 Response
Hi Piotr,
No FPS's nor EPS's are required for months prior to your scheme being live. 
Thank you. 

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