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  • Do I need to file an EPS for a month if I have submitted weekly FPS's showing no PAYE or NI due?

    FormerMember
    FormerMember
    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?

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