No Recovery from HMRC - No EPS Returns Required

After you've completed the normal pay run and you have NO CIS Suffered, NIC Holiday, or Statutory Pay, such as SSP, SMP, ShPP etc to recover from HMRC you are not required to make an EPS return.

If you have paid the Employee Statutory payments, such as SSP, SMP, ShPP, SPP or having CIS suffered, or NIC holiday, and you are entitled to reclaim it back from HMRC you can e-file EPS ( Click Option 1)

For most big companies you do not need to e-file EPS as you are not entitled to recover any of the Statutory paid out.

PLEASE CALL HMRC IF YOU ARE QUALIFIED TO RECOVER THE STATUTORY PAY OUT.