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HMRC - Filing Requirements

  • Member
  • Practice Licence
  • 5 posts
  • # 113423

Hello

I thought someone here might be able to answer my question as your all studying payroll!! My client runs a PAYE scheme but for one month will not have any employees, a new employee will be starting next month.  What if any are the requirements for HMRC, I know you file an EPS if employees aren't paid for a month but here there are no employees?!

Your thoughts or comments would be greatly appreciated.

ThanksSmile

Dawn

  • 491 posts
  • # 113434

Hi Dawn

In my software - Moneysoft - the EPS would be sent, as you've said, that covers both situations - i.e. no employees have been paid - also - no employees to pay.

Hope that helps.

  • Member
  • Practice Licence
  • 5 posts
  • # 113436

Hi Carol

Thanks for the reply - thats the conclusion I came to.

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