Can I submit an EPS late, inland revenue keeps rejecting it as out of date?

Hello there, @kingsheaddocklow. I can share with you some insights about submitting EPS to HMRC.

The EPS (Employer Payment Submission) can only be submitted between the 6th and 19th of the month. If you miss the submission period, you can submit the EPS in the following month. If you're using the standard payroll, you'll need to delete any overdue submissions and then wait for the next EPS to be generated. These are also a few reasons why you're unable to file the return:
 

• You haven't paid SMP or SPP before sending EPS.
• If you have paid employees within the current pay period (no payment period is indicated), FPS filings have been submitted.
• You have outstanding payrolls for the month. Then the EPS filing is listed, but cannot be submitted until you’ve run all payroll for the tax month.
   

To submit EPS to HMRC, you can follow these steps: 

1. Select Taxes, then select Payroll Tax.
2. In the Payroll Tax Center, you'll see that if you have an EPS filing that needs to be sent, it is listed under Due Now with a status of Overdue and the date that it was supposed to be sent.
3. Select the EPS and view the details.
4. Select Submit.
    

If you need anything else about filing your taxes, you can check out these articles: 
 

• Submit EPS to HMRC in QuickBooks Online Standard Payroll
• View submitted FPS and EPS filings in QuickBooks Online Standard Payroll
   

If you have any other follow-up questions about EPS submission, let me know by adding a comment below. I'm more than happy to help. Have a good one!