Guide to the Employer Payment Summary (EPS) – for Limited Companies within the CIS
by Daniel at Taxfile.
Understanding the Employer Payment Summary (EPS) monthly claims for limited companies within the CIS
Limited company contractors operating within the Construction Industry Scheme (CIS) have distinct payroll obligations, including the submission of their Employer Payment Summary (EPS). In today’s guide, we’ll explain what the EPS is, its purpose, and the submission rules limited companies have to follow if they work within the Construction Industry Scheme.