EPS submission checklist
Use an EPS checklist to support PAYE adjustments, nil periods and HMRC account reconciliation.
Payroll control is monthly, not annual. An EPS is easy to forget because it is not tied to a normal payslip run, but it can change the PAYE bill. This guide explains Employer Payment Summary checks so PAYE, the payroll journal and the HMRC account tell the same story.
For wider context, use Payroll and HR . If the topic affects a filing deadline, software choice or tax treatment, confirm the live position before acting. The workflow below is designed to keep the evidence in one place so the owner, bookkeeper and accountant can all review the same record.
Official point to verify
GOV.UK says employers pay HMRC the tax, National Insurance and other deductions reported on the FPS, reduced by any EPS adjustments, normally by the 22nd of the month when paying electronically. Check the current wording in GOV.UK running payroll and paying HMRC guidance before making a binding filing, software or tax decision.
What to control
| Area | Control | Why it matters |
|---|---|---|
| Adjustment type | Identify statutory recoveries, Employment Allowance or nil period | The EPS reason should be clear |
| Deadline | Send the EPS by the relevant monthly cut-off | Late EPS can leave the HMRC bill wrong |
| Evidence | Keep calculations beside the EPS receipt | Adjustments need support |
| Reconciliation | Check HMRC account after processing | The expected reduction should appear |
Review routine
Close each payroll period in a fixed order: approve pay data, submit the FPS, post the payroll journal, check any EPS adjustments, reconcile the PAYE liability and schedule the payment. Keep evidence of corrections next to the period they affect.
A useful review note should answer three questions: what source evidence was used, what judgement was applied, and who approved the treatment. Keep that note beside the transaction or period report rather than in a separate inbox.
Common mistakes
- Forgetting an EPS in a nil payroll month
- Claiming Employment Allowance without evidence
- Posting a lower PAYE payment before HMRC reflects the EPS
The best prevention is a short, repeated checklist. If a control is too complicated to run every month or quarter, it will probably fail when the deadline is close.
How ReAI helps
ReAI links payroll journals and bookkeeping review, so payroll liabilities do not sit apart from the accounts. The result is a cleaner month-end file and fewer surprises when PAYE is paid or queried. For hands-on help with setup, see Accounting Assistance for Small Businesses .
Summary
Treat EPS submission checklist as a recurring accounting control, not a one-off admin task. Put the source data, review owner, exception list and submission evidence in the same system before the deadline arrives. That makes compliance work easier to check and much less dependent on memory.