Help - payroll question!

Sarah-Lou · May 2015

I have a client who has registered for PAYE solely as he needs to report under CIS. He hasn't got any employees yet - do I have to file a EPS for him? This is probably really a dim question so please don't shout at me lol

Thank you

Sarah-Lou

Nps · May 2015

I believe so as one of the reasons for an EPS is to declare that you are not paying anyone that month so will not have any HMRC liabilities that month.

jwilson · May 2015

This should helpgov.uk/running-payroll/reporting-to-hmrc-eps

Help - payroll question!

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