Employer Payment Summary (EPS) can be filed during current month
14 May 2014
HMRC are due to issue the latest round of non-filing Generic Notification Service (GNS) messages very shortly.
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.