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Submit an Employment Payment Summary (EPS) to show no payment due and reclaim CIS deductions

If no payment is due and Construction Industry Scheme (CIS) deductions are suffered in the same period, you must inform HMRC and submit an employer payment summary. (EPS).

HMRC can only accept a single submission which includes both no payment and the CIS amount.

Submit an EPS

You can send  an EPS to notify HMRC that no payment is due, if you have also suffered CIS deductions in the same period.

1. Click e-submissions, then click Employer Payment Summary.
2. Select the statement You have suffered CIS deductions.
3. Click Next, check the tax month is correct, then click Next.
4. Verify your statutory payment recovered values and NIC compensation amounts.
5. Use your P32 to check that the values are correct. If you need to change the values, you can change then here.
6. The EPS contains cumulative year to date figures.
7. Once the figures are correct, click Next.
8. Enter both the value of CIS deductions suffered and your Corporation Tax Reference.

Note: You must enter you 10-diget Corporation Tax Reference, also known as your Unique Tax Payer Reference, before you can send CIS deductions suffered on an EPS.

9. You can not calculate this value in Sage 50 Payroll, you must enter it manually based on your external records.
10. If there is no payment due to HMRC, select the No payment is due for tax month check box.
11. Click Next, then click Finish.
12. Complete the Internet Submissions wizard.

If you need help sending a nil payment EPS or reclaiming CIS if you are a Limited company or need any other help or advice with your payroll, please contact us

We can also provide a remote access service where we can link into your computer to help you resolve your Sage Accounts or Payroll problems.