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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

Disclaimer: This document is intended to provide general advice and has been prepared as a guide only. It is the user’s responsibility to decide how they want to proceed with the information given. Intsys UK Ltd accepts no responsibility for any errors, omissions, or misleading statements on these pages.

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