Generally, pay runs are approved, and EPS submissions occur at the usual pay date and are accepted by HMRC. However, if your approval is late, or if you undertake a rewind, you may find the HMRC reject an EPS submission because it falls outside the valid date range.
In this case, we will receive an error message from HMRC stating that the EPS submission is only valid between certain dates.
The valid date range starts on the 6th of the tax month and ends on the 19th of the next tax month plus one. For example, Tax month 10 runs from 6th December to the 5th January, and the EPS is ordinarily required by the 19th of January to be included in the HMRC payment. However, it can be submitted up to the 19th of February, but no later.
Steps #
We suggest that you first verify that the FPS has been accepted and a receipt has been recorded for the FPS.
Proceed to End the EPS report submission because you will be sending up-to-date information in a later EPS.
Follow the article on Handling pay run errors: exceptions steps
- 2.4. End the EPS report submission.
- 3a. Pay run: Resume report submissions (any issues have been resolved).
Usually, you may find only one EPS is rejected, but depending on the dates, you may find you need to repeat this process until you get to the point where you are submitting an EPS in the valid filing period.