You can submit an EPS to declare multiple recoverable amounts from HMRC in one EPS, ie for Statutory Payments and CIS deductions suffered.

If you wish to claim recoverable amounts for CIS deductions suffered, these must first be entered within your HMRC utility. 

1) Select the applicable tax period on the blue schedule bar and enter the periodic amount in the CIS deductions suffered field

While in HMRC, if CIS recoverable amounts are detected in a tax period, BrightPay will prompt you that an EPS is due:

You will need to manually create the Employer Payment Summary to submit to HMRC in the RTI section under > New. Once created simply click 'Send Now' and submit your EPS to HMRC.

 

Important Note regarding the EPS
 

From April 2022, when submitting CIS deductions suffered to HMRC, it will be a requirement to include your Corporation Tax (CT) UTR on the EPS.

Your Corporation Tax UTR can be entered Employer > Edit Employer Details > Registration Details

Once entered, BrightPay will automatically include this on the EPS and your EPS will submit with no issues. 

If you wish to claim recoverable amounts for statutory payments made to employees, these can first be viewed within your HMRC utility. 

Please note: if you qualify for Small Employers' Relief, please ensure that this is enabled within Employer > PAYE Registration before submitting your EPS:

The recoverable amount for Statutory payments will auto-populate on the EPS when you create one.

 

Creating an EPS within the RTI utility

An EPS can be created and submitted to HMRC via the RTI utility. This process will facilitate reporting more than one item on the same EPS, if required e.g including Statutory recoverable amounts, CIS suffered, final submission indicator for the tax year etc.

 
1) Simply select 'RTI' on the menu bar

2) Click 'New' on the menu toolbar and select 'Employer Payment Summary (EPS)'

3) Complete the EPS accordingly and click 'OK' to save

4) Submit to HMRC when ready



 

Allowable Period for Submission of an EPS with an Entry in Tax Month: