HMRC requires that an EPS is submitted by the 19th of the following tax month for any recoverable amounts (such as statutory payments, CIS deductions suffered, etc.) to be applied to your PAYE liability for that month.

If you miss this deadline, HMRC may not apply any reductions (e.g., statutory pay recovered) to your PAYE bill for that tax month. Instead, the reduction will be carried forward and applied to the next tax month, provided you submit the EPS before the next deadline.

 

1. If you’ve missed the EPS deadline for this month, don’t worry—you should still submit your EPS as soon as possible for the next tax month. HMRC will apply any adjustments to that period, as the submission includes year-to-date information. For example, if you missed submitting your EPS for month 1 (ending 5th May) and it’s now the 20th of May, simply go to the RTI section, click ‘New’, and select ‘Employer Payment Summary’. Then, create the EPS for month 2.

 

 

You’re not limited to just one EPS per month, so if you have more recoverable amounts to report later in the month, you can submit another EPS to keep HMRC updated. This helps ensure your records are accurate and up to date.

 

2. After submitting the late EPS, monitor your HMRC PAYE account to ensure the adjustments are reflected.

3. Contact HMRC if needed: If you have concerns about penalties or how the missed EPS affects your PAYE payments, you may wish to contact HMRC directly for advice.

 

- Submitting the EPS late does not mean you lose the ability to recover statutory payments or other adjustments; it just means the adjustment will be delayed - possibly to the next tax month.

- Always try to submit your EPS by the 19th of the following tax month in the future to ensure timely adjustments to your PAYE bill.

HMRC Tax Month Calendar (2025/2026 Tax Year)

The following table details the dates for each tax month: