Follow this guide, if you have periods where no employees are paid.
HMRC systems are programmed to check if no submission has been made in a tax period and automatically issue Generic notifications. Ensure you notify HMRC if you are not paying any employees.
Full payment submission (FPS) #
If you pay at least one person in any pay run during a tax month, HMRC will be notified, and no further action is necessary.
Employer, payment summary (EPS) #
If no employees are paid and no FPS submission is due, you must notify HMRC using the EPS RTI report settings. These are in Company setup > Report Definitions > GB RTI EPS > Update
There are 2 options:
1. No payment from/to #
If you have made no payments in the tax year, you should use the No payment from/to date fields with the start and end of the tax months where there were no payments:
2. Future period of inactivity #
You can also notify HMRC for future periods. The period starts at the end of the current tax month and ends after a whole number of tax months (up to 12).
Click Update to save the settings. Then a pay run Redo.
Verify #
To verify what will be sent in the EPS submission, go to Pay Runs, View the relevant Pay run and click on the Reports tab. Then, View the the EPS report and scroll down to view the Summary:
More information #
This changes each year. Perform a web search with “HMRC RTI Data Items guide” and see Data Items 136 and 137.