Employers are required to file RTI returns and supply employees with certain key forms. These are detailed in the table below.
| Report requirement | Details and deadlines |
| Full Payment Submission (FPS) | Employers file a Full Payment Submission (FPS), on or before the date of payment. This includes details of payments made and withholding of NI and tax. |
| Employer Payment Summary (EPS) | EPSs are generally used to: |
| – reclaim statutory payments |
| – set off deductions suffered by subcontractors in the construction sector (Construction Industry Scheme (CIS) withholding) |
| – make other claims (such as employer allowance, which is a form of state aid for employers, subject to conditions) |
| EPSs can be filed after the end of a tax month (5th of every month) and up to the 19th of the tax month following the one in question. |
| EPSs can also be used to notify HMRC that no FPS is required (perhaps because no relevant payments have been made). |
| Final FPS | The last FPS of the year must be identified |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:21