This guide outlines the most common reasons why an Employer Payment Summary (EPS) submission may be rejected by HMRC, along with the associated error codes and recommended solutions.

Overview

When submitting an EPS, HMRC performs a series of validation checks. If any of these checks fail, the submission will be rejected with one or more error codes.

The most frequently encountered codes include:

• 3001 – Generic validation error
• 7920 / 7912 – Duplicate or conflicting submission

Generic Validation Failure

Error Code: 3001

Cause

A required field is missing, incorrect, or does not match HMRC records.

Explanation

This is a “catch-all” error and often appears alongside more specific codes such as 7920.

Solution

• Review all EPS fields carefully
• Ensure all required indicators are completed:
  • No payment due
  • CIS deductions suffered
  • Employment Allowance
• Re-enter values manually if necessary

Incorrect Tax Month or Year

Error Codes: 7801, 7802

Cause

The EPS is submitted for the wrong tax period.

Explanation

The tax month must align with your payroll records and FPS submissions.

Solution

• Confirm the correct:
  • Tax year (e.g. 2025–2026)
  • Tax month (1–12)
• Ensure consistency with FPS filings

PAYE Reference Issues

Error Codes: 7806, 7811

Cause

The employer PAYE reference is invalid or does not match HMRC records.

Explanation

HMRC cannot allocate the EPS to your scheme if the reference is incorrect.

Solution

• Verify PAYE reference format: 123/AB456
• Use the exact reference issued by HMRC
• Avoid using outdated or duplicated employer records

Missing Mandatory Indicators

Error Codes: 7815, 7820

Cause

Required EPS fields have not been completed.

Explanation

Certain declarations must be included depending on your situation.

Solution

Ensure relevant indicators are set correctly:

• “No payment due” (if no employees paid)
• Employment Allowance indicator
• CIS deductions suffered (if applicable)

Duplicate Claims (CIS / Statutory Recoveries)

Error Codes: 7825, 7826

Cause

Amounts already reported in a previous EPS are being resubmitted.

Explanation

HMRC identifies duplicate or excessive claims.

Solution

• Report only new amounts for the tax month
• If correcting earlier figures, submit a replacement EPS

Inconsistent FPS and EPS Submissions

Error Codes: 7831, 7832

Cause

Mismatch between FPS and EPS reporting.

Explanation

HMRC expects a consistent submission pattern:

• FPS when employees are paid
• EPS when no payments are made or adjustments are needed

Solution

• If employees were paid → ensure FPS submitted first
• If no payments made → submit EPS with “No payment due”

Timing or Submission Window Issues

Error Codes: 7900, 7905

Cause

EPS submitted outside the valid timeframe or conflicting with finalised data.

Explanation

Each EPS must relate to an open and valid tax period.

Solution

• Submit EPS by the 19th following the tax month

• If submitting late, ensure it does not duplicate prior submissions