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, then 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 are not paying for a short period, you should use that No payment from/to date fields with the start and end of the tax months where there were no payments:
Click Update to save the settings. The do a pay run Redo.
2. Period of inactivity #
There is also the option to notify HMRC for a longer period in the future. The period will start from the end of the current tax month and will end after a whole number of tax months.
Verify #
To verify what will be sent in the EPS submission, go to Pay Runs, View the relevant Pay run and clikc on the Reports tab. Then View the the EPS report and scroll down to view the Summary:
