Guidance

Send an Employer Payment Summary using Basic PAYE Tools

Find out how to send an Employer Payment Summary (EPS) if you're an employer and your commercial software does not have this facility.

Documents

Details

This guide details how to send an EPS using Basic PAYE Tools, including examples of the screens you’ll see and simple to follow instructions.

Published 12 June 2014
Last updated 27 April 2021 + show all updates
  1. The Basic PAYE Tools: Employer Payment Summary annual updates have been made for the tax year 2021 to 2022.

  2. Step 5 has been updated with information about claiming Employment Allowance.

  3. The Basic PAYE Tools: Employer Payment Summary annual updates have been made for the tax year 2020 to 2021.

  4. The Basic PAYE Tools: Employer Payment Summary annual updates have been made for the tax year 2019 to 2020.

  5. Annual updates have been made for the tax year 2018 to 2019.

  6. Annual updates have been made for the 2017 to 2018 tax year.

  7. Updated guidance available

  8. The Basic PAYE Tools: Employer Payment Summary (EPS) only PDF attachment has now been updated.

  9. First published.