As an employer, you will have to follow a number of set guidelines that you must follow in respect to filing payroll reports with HMRC
These include submitting a Full Payment Submission (FBS) & an Employer Payment Summary (EPS) to HMRC.
The FBS report details the tax and NI that is deducted from your employee’s wage. This Report should be sent on or before your Payday, however HMRC does allow for it to be sent after the payday if an exception applies.
The EPS report is a monthly summary of the employer’s payroll and will detail the statutory payments and deductions that are due to be applied when calculating the PAYE due. Some of the statutory payments & deductions that are included in this report are CIS suffered, statutory maternity/paternity pay & Employment Allowance along.

Here at James Bell & Co, we offer a complete Payroll coverage, including all your employer need from running your payslips to submitting your reports to HMRC. For more details on our services please click HERE or for more information on how we can help you, please use the  contact form below.