Employer Payment Summary (EPS) can be filed during current month
19 May 2014
Last week we told you about the change to the rules for filing an EPS from 6 April (News 14 May and copied below).
“Members are reminded that changes brought in since 6 April 2014 mean that the Employer Payment Summary (EPS) can now be filed during the current month so there is no need to wait until 20th of the month, thus avoiding a non-filing GNS being issued.
Note that as per HMRC’s GNS improvements message on 13 May - as HMRC will be carrying out thorough initial testing before releasing messages for month 1, there may be a short delay in issuing non-filing messages. Therefore, customers who file a 'nil EPS' for month 1 shortly after 6 May might still receive a non-filing GNS message for month 1. There is no need to contact HMRC in these cases.”
We would like to clarify that this message was intended to help those members avoid receiving a non-filing GNS who were waiting until the end of the month to file a nil payment EPS. We would like to stress that the change effective from 6 April is that nil payment EPS can now be filed during the month.