RTI missed FPS submission

[Sooty25]

I run a monthly Payroll for someone. He receives £641 every month so doesn't pay any tax or NI. I noticed that I submitted the FPS for month 6 & month 8 but looked at the e-submissions & saw no FPS was submitted for month 7 via Sage. Does this matter? I read some where it doesn't as the next FPS will have the updated values on.

I filed an EPS in month 8 to say no tax or NI was due for month 7. I did try to restore a backup to file an FPS for month 7 but it wouldn't let me as it knew a later month had already been filed

 

[Tom McClelland]

I run a monthly Payroll for someone. He receives £641 every month so doesn't pay any tax or NI. I noticed that I submitted the FPS for month 6 & month 8 but looked at the e-submissions & saw no FPS was submitted for month 7 via Sage. Does this matter? I read some where it doesn't as the next FPS will have the updated values on.

I filed an EPS in month 8 to say no tax or NI was due for month 7. I did try to restore a backup to file an FPS for month 7 but it wouldn't let me as it knew a later month had already been filed

I can't comment on the operation of Sage, but to make a general point about RTI, the text in red is wrong operation of RTI. You shouldn't file an EPS to say that no PAYE or NI is due for a month. You only file a nil EPS in a month in which no employee payments of any kind are made.

 

[Sooty25]

Oh right, thank you for the heads up there, I will stop filing the EPS then.

 

[Sooty25]

I thought I was supposed to because if what it says here in HMRC

Notifying HMRC if no PAYE/NICs payment is due
If you don't let HMRC know you have no PAYE/NICs payment to make HMRC may contact you asking for payment.
If you paid no employees in a tax month then you must send an EPS to HMRC. The deadline for this is the 19th of the month following the end of the tax month for that pay period. Use the 'No payment due as no employees paid in this pay period' tick box on the EPS.
If you run your payroll more or less frequently than monthly then you still only need to submit one EPS in a tax month.
You'll find more about an EPS by following the link at the end of this section.
If you believe no payments will be due for several future months
If you anticipate that you will not be making any payments to employees for a period exceeding a tax month, then you should let HMRC know.
Tell HMRC that you will not be submitting an FPS or making monthly/quarterly payments for a future period by completing the 'Period of inactivity' fields on the EPS.

 

[Tom McClelland]

I thought I was supposed to because if what it says here in HMRC

Notifying HMRC if no PAYE/NICs payment is due
If you don't let HMRC know you have no PAYE/NICs payment to make HMRC may contact you asking for payment.
If you paid no employees in a tax month then you must send an EPS to HMRC. The deadline for this is the 19th of the month following the end of the tax month for that pay period. Use the 'No payment due as no employees paid in this pay period' tick box on the EPS.
If you run your payroll more or less frequently than monthly then you still only need to submit one EPS in a tax month.
You'll find more about an EPS by following the link at the end of this section.
If you believe no payments will be due for several future months
If you anticipate that you will not be making any payments to employees for a period exceeding a tax month, then you should let HMRC know.
Tell HMRC that you will not be submitting an FPS or making monthly/quarterly payments for a future period by completing the 'Period of inactivity' fields on the EPS.

The relevant instruction is in red. You only file a nil EPS if you make no payments to employees.

 

[Sooty25]

Ok what about the top 3 lines? Is that reported directly via the hmrc website?

 

[Tom McClelland]

The lines above my red highlighted section don't actually tell you to do anything specific. And in fact if you file an FPS in a month (which you must do if you paid any employees) that satisfies the requirement.

 

[Sooty25]

Yes, that's ok then, it's just about whether that missed month 7 FPS matters or not

 

[Tom McClelland]

Yes, that's ok then, it's just about whether that missed month 7 FPS matters or not

Probably you ought to file it, but I can't tell you how to achieve that in Sage.