The valid date range for a period of inactivity that can be included in the Employer Payment Summary
HMRC has extended the maximum permitted period of inactivity to 12 months.
The period of inactivity is an indication to HMRC that for one or more future tax months in the tax year an employer will not be paying any employees. The purpose of the EPS in this situation is to inform HMRC in advance that no EPS will be submitted for the chosen period of time. In this situation Full Payment Submissions also need not be sent for future tax months.
Period of inactivity can be up to 12 months message on the Employer Payment Summary form
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