## Zoho Payroll Documentation Index

Access the complete documentation index at:
https://www.zoho.com/uk/payroll/llms.txt

Use this file to discover all available documentation pages before proceeding.

# Forms & Filing

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In the UK, payroll reporting to HM Revenue and Customs (HMRC) uses Real Time Information (RTI). For each pay run, Zoho Payroll automatically prepares a **Full Payment Submission (FPS)** from the approved payroll figures. You then [submit that FPS to HMRC from Pay Runs](/uk/payroll/help/employer/pay-runs/regular-payroll.html#submit-the-fps-to-hmrc). You do not need to enter the FPS details manually.

Some periods also need an **Employer Payment Summary (EPS)**. An EPS tells HMRC about employer-level information that is not on the FPS, for example statutory pay you are reclaiming, Employment Allowance, or that you paid no employees in a tax month.

The **Forms & Filing** module is where you manage those EPS filings: see what is pending or overdue, open a form to review the figures, add optional declarations, and mark the form as filed when you have submitted it to HMRC.

![Pending Employer Payment Summary filings in Forms and Filing](/payroll/help/uk/forms/eps-pending-overdue.png)

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## In This Section

*   [Employer Payment Summary (EPS)](/uk/payroll/help/employer/forms/employer-payment-summary.html): review an EPS, add declarations, mark as filed, and undo filing.

Related setup and pay run help:

*   [Tax details](/uk/payroll/help/employer/settings/tax-and-national-insurance.html): HMRC employer references, Small Employers’ Relief, and Employment Allowance.
*   [Regular pay runs](/uk/payroll/help/employer/pay-runs/regular-payroll.html): approve payroll; Zoho Payroll prepares the FPS, then you submit it to HMRC.

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## Pending and Completed

Forms & Filing has two tabs:

**Tab**

**What it shows**

**Pending**

EPS filings that are not yet marked as filed. Overdue items show how many days past the deadline they are, with the deadline and filing period.

**Completed**

EPS filings you have already marked as filed. Filter by tax year **Period** (for example 2026 - 27). Each row shows the filing date, form name, filing period, and tax authority (HMRC).

![Completed EPS filings filtered by tax year period](/payroll/help/uk/forms/eps-completed-list.png)

Open a pending card with **View Details**, or open a completed form by clicking its name.

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## How Forms Are Created

Zoho Payroll can create EPS forms automatically at the end of a filing period. You can also create them earlier.

On the Pending tab, a note explains that forms are auto-generated at the end of the filing period, and that you can generate them manually before the filing date. Click **Generate Forms** to open the dialog.

![Generate Forms dialog for a monthly Employer Payment Summary](/payroll/help/uk/forms/generate-forms-modal.png)

1.  Go to **Forms & Filing**.
2.  On the **Pending** tab, click **Generate Forms**.
3.  Select the **Form Type** (for example **Monthly**).
4.  Choose the **Filing Period**.
5.  Check which forms will be generated (for example **Employer Payment Summary (EPS)**).
6.  Click **Generate**.

**Note:**

*   Forms for periods before the one you select cannot be generated after you proceed.
*   If you generate a form before the filing date, payments and taxes continue to accrue with each pay run until that filing date.

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## EPS Deadlines

HMRC expects an EPS by the **19th of the month** after the tax month it covers, when you need to report recoveries or other EPS information. A UK tax month runs from the **6th** of one month to the **5th** of the next.

If you have not paid any employees in a tax month, you normally send an EPS instead of an FPS for that period. Refer to [Employer Payment Summary (EPS)](/uk/payroll/help/employer/forms/employer-payment-summary.html) for how to add **No Payment for Period** and **Period of Inactivity**.

For official guidance on what to report and when:

*   Refer to the [GOV.UK guidance on reporting to HMRC (EPS)](https://www.gov.uk/running-payroll/reporting-to-hmrc-eps).
*   Refer to the [GOV.UK guidance on payroll information to report to HMRC](https://www.gov.uk/guidance/what-payroll-information-to-report-to-hmrc).
*   Refer to the [GOV.UK guidance on PAYE for employers](https://www.gov.uk/paye-for-employers).