Submitting your final Employer Payment Summary

When your reports are reconciled and you have sent your final FPS, you are ready to send your final EPS.

It is important to send an EPS for each PAYE reference, as it acts as your year-end submission indicator. Make sure that all companies with the same PAYE reference are within the year-end period as your EPS is sent at the PAYE reference level. Even if you have no payments to report to HMRC, you still need to submit an EPS, because it confirms that this is the final submission of the tax year.

You must submit your final EPS to HMRC by 19 April 2025.

You can view your submission at each stage. If the submission:

  • Is successful, you may want to download and save the submission data for audit purposes.

  • Fails, you can download the response messages, which provide information about the reason(s) for failure.

Submit your final EPS

  1. From the Navigation menu > Employee Data section, select Real-Time Information

  2. On Real-Time Information, select Employer Payment Summary

  3. At the bottom of Employer Payment Summary, select New Submission

  4. On Submission Data, add the appropriate information, check the dates, and check that the recovery figures balance and reconcile

  5. In Employment Allowance, select the appropriate option from the drop-down menu.

    You can use this table as a guide.

    Option Description
    I am not claiming on this scheme Default selection until / if you start to claim
    I am now claiming on this scheme Select this option for the first period in which you are claiming Employment Allowance. Shown in your EPS export data as Employment Allowance = Yes
    I wish to continue claiming on this scheme When you have informed HMRC that you are claiming Employment Allowance (using option 2), the EPS submission defaults to this option on each consecutive EPS, until the end of the tax year. If you stop claiming at any point, you need to change this manually. On receipt of your EPS, HMRC is made aware that you have chosen this option, but this is not shown in the export data
    I am ceasing my claim on this scheme Select this option to inform HMRC that you are reversing any claim that you have made so far. HMRC will then require you to pay all National Insurance that you have claimed to date. You do not need to use this option when you have reached the £5000 limit, so leave this set to option 3

  6. When you are happy with the figures, select Next

  7. Complete the Declarations. In Submission Type, select Yes to confirm this is the final submission for the current tax year.

    The other fields are not mandatory.

  8. Select Next

  9. Complete the Refund Details. Fields marked with a red asterisk * are mandatory:

    1. In Refund Details, you have two options.

      1. If you have overpaid PAYE, select A refund of PAYE is due, and then add details of where the refund should be paid out.
      2. If you have not overpaid PAYE, select No refund of PAYE is due.

    2. Select I confirm that these details are correct.

  10. Select Next.

  11. Complete Contact Details.

    Fields marked with a red asterisk * are mandatory

  12. Add information about the user sending the EPS.

  13. In Submission Type, select Live .

  14. Select I confirm that these details are correct and select Next.

  15. Complete Agent Details and select Next.

  16. On Build Results, selectSubmit