Change of https://www.gov.uk/government/publications/basic-paye-tools-employer-payment-summary-eps-only

Change description : 2026-04-06 00:15:00: The ‘Claim a reduction in the amount you need to pay HMRC’ section has been updated with guidance on how to enter recoverable amounts for Statutory Parental Bereavement Pay in Northern Ireland. [Guidance and regulation]

Showing diff : 2025-04-07 07:58:43.345401249 +00:00..2026-04-06 00:08:05.507581970 +00:00

Guidance

Send an Employer Payment Summary using Basic PAYE Tools

Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.

From:
HM Revenue & Customs
Published
12 June 2014
Last updated
76 April 20252026 — See all updates

Documents

How to send an Employer Payment Summary using Basic PAYE Tools

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Details

This guide gives you step by step help to send an Employer Payment Summary to HMRC using Basic PAYE Tools if you use:

  • Basic PAYE Tools to run payroll
  • commercial payroll software that cannot send Employer Payment Summaries

All Basic PAYE Tools user guides are updated only when there are major changes. They may not be updated yearly.

You must register with HMRC for PAYE Online as an employer before you use Basic PAYE Tools to run your payroll calculations and submissions.

Updates to this page

Published 12 June 2014
Last updated 76 April 20252026 + show all updates

  2. Welsh translation has been added.

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Update history

2026-04-06 00:15
The ‘Claim a reduction in the amount you need to pay HMRC’ section has been updated with guidance on how to enter recoverable amounts for Statutory Parental Bereavement Pay in Northern Ireland.

2025-04-07 08:58
Welsh translation has been added.

2025-03-27 08:03
The steps have been updated to make them easier to follow.