2 April 2014 by Crystal HR & Payroll Ltd
Where employers have made a submission for month 11, or earlier, that confirmed that it was their ‘Final submission for the tax year’ and answered the end-of-year declaration and questions, they will still need to submit an Employer Payment Summary (EPS) for the later month(s) to tell HM Revenue & Customs (HMRC) that they have a period of inactivity, or that they haven’t paid anyone, to avoid HMRC estimating a charge.
For example, if an employer made their final payments to their employees in tax month 10 and indicated on that Full Payment Submission (FPS) that it was their ‘Final submission for the tax year’ and answered the end-of-year declaration and questions, they must still:
- send HMRC an EPS by 19 April 2014
- complete the ‘No payment dates’ or ‘Period of inactivity’ fields to show that they won’t be sending an FPS for tax months 11 and 12
Guidance for employers in respect of end of year tasks can be found here:
There is also a short ‘step-by-step’ flowchart for employers to use:
Along with an ‘at-a-glance’ guide: