The employer payment summary (EPS) is the submission that you can use to report values to HMRC that you can’t include on the full payment submission (FPS). These values affect the payments you make to HMRC on a monthly or quarterly basis.

You must also submit an EPS to notify HMRC that you’re going to claim your employment allowance. You can do this directly from the company settings when you select the eligible for employment allowance check box.