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It's important that you view and reconcile the figures that you send HMRC in your full payment submission (FPS) and employer payment summary (EPS) each period, and check this against your data in Sage 50cloud Payroll. You can reconcile your HMRC values…

I have a client who I do weekly payroll for. All 4 of their employees are paid below the NI limits each week and I file the FPS after that week. Do I also need to file an EPS telling HMRC that there is no liability as well?