EPS for a tax month should be e-filed to HMRC on or before 19th of the following tax month. EPS month will be decided based on the date of e-filing if 'Tax month' is not specified in the submission.For example, if you are e-filing an EPS on 10th July, it will be applied to the tax month which just ended on 5th July. If the same EPS is e-filed on 20th July, it will be applied to the tax month which will end on 5th August.

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