Warning: "Please ensure that the Apprentice Levy liability for the tax month selected has been paid to HMRC via Third Party EFT before generating the EPS file"

If you see a warning message when generating the EPS, it indicates a new feature introduced in version 28.0.105.

Issues occur if the EPS is generated for a tax month before the Third Party EFT for the revenue, including the Apprentice Levy, has been paid. The EPS takes the most recent tax month generated, which leads to discrepancies.

For example, if you generate a Third Party EFT for the revenue for May 2024 and the EPS for May 2024 has already been generated, the amount to be paid will incorrectly calculate the Year-to-Date (YTD) value. Instead of subtracting the amount paid for April, it subtracts the amount from May’s EPS file.

As a result, users cannot generate a Third Party EFT bank file to calculate the Apprentice Levy after generating the EPS without first removing the most recent EPS history record. After that, they need to regenerate the April EPS file. However, they should not attempt to transfer it again, as it has already been reported to HMRC.