KnowledgeBase

11870: Sending an EYU

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Article ID 11870
Article Name Sending an EYU
Created Date 27 Feb 2019 00:00:00
Product IRIS Payroll Professional, Earnie
Codes: GGLEARNIE GGLPAYPRO
Problem

An earlier year update is used to correct the PAYE totals for an individual employee for a previous tax year.



EYU No Longer Required to update 18/19 PAYE Values after 19th April 2019


For amendments to data for 2018/2019 tax year onwards, HMRC have removed the restriction of the 19th April, allowing you to submit an FPS to update their records. For tax year 2018/2019 you can submit an EYU or an FPS to report amended data, however, you need to choose one method for reporting amendments for the whole tax year.


An EYU will still be required if you are amending data for tax years prior to 2018/2019.


Please Note: starting for tax year 2019/2020, you will no longer be able to use Earlier Year Update (EYU) to amend data. All changes will be via FPS.



Resolution

Before beginning, a few things to note:


The EYU sends only employee data. Company-level information such as ceased trading date, apprenticeship levy, etc is not included on an EYU

If you are correcting statutory payment recovery or compensation values or CIS deductions suffered, these are sent on an EPS submission. HMRC will still accept EPS submission for previous tax years. An EYU submission will NOT affect these values.


If you are trying to correct employee PAYE totals before the 19th April of the following tax year (tax years run from the 6th April  to the following 5th April) you will still be able to send through an FPS with these corrections. When prompted for the reason for late reporting select option "H-Correction to earlier submission". HMRC only accept these changes via an FPS prior to the 20th April in the current tax year. If the date is on or after 20th April, use the Earlier Year Update facility to submit the new details to HMRC.


The Earlier Year Update can only be sent for a single employee at a time, you cannot select multiple employees.


With the earlier year update, you are sending the DIFFERENCE between the correct figures and what the HMRC already have on record. It is important, therefore, that before making any submissions you are absolutely sure what values HMRC currently hold on record.



EYU No Longer Required to update 18/19 PAYE Values after 19th April 2019


For amendments to data for 2018/2019 tax year onwards, HMRC have removed the restriction of the 19th April, allowing you to submit an FPS to update their records. For tax year 2018/2019 you can submit an EYU or an FPS to report amended data, however, you need to choose one method for reporting amendments for the whole tax year.


An EYU will still be required if you are amending data for tax years prior to 2018/2019.


Please Note: starting for tax year 2019/2020, you will no longer be able to use Earlier Year Update (EYU) to amend data. All changes will be via FPS.



PLEASE NOTE: While the video below refers to the EYU for 14/15, the process has not changed for the current period.



Preparing To Submit an Earlier Year Update


Before going to send an EYU submission;


• From the Year-end menu, select ‘Use Last Year’s Company Data’ (we recommend you take a backup of your current data first)
• Check the title bar at the top of the payroll software is now displaying the previous tax year
• Print the ‘Employee YTDs’ report. To install it:


• From the Reports menu select ‘Library Selection' then ‘Miscellaneous
• Click on ‘Employee YTDs
• Click on ‘Select’ then ‘OK’ then ‘Close


To print it:


• from the Reports menu select ‘Print Other Reports'
• Click on ‘Employee YTDs’ then ‘Select
• Click on the Selection button and select the employee you need to print the report for then click ‘Print’ or ‘Preview


• From the Employee menu, select ‘Overrule Figures' then ‘Alter To-date Total's'
• Make the required changes to the employee’s year to date figures i.e. Gross Taxable Pay, Tax Paid, Student Loan Recovery, Employee Total NIC via 'Employee' > 'Overrule Figures' > 'Alter To-date Totals'. Click ‘OK’ and save the changes.


Your employee's year to date values should be correct, you are ready to send the EYU.



 


Sending the EYU


There are 3 method options to follow, choose the one that simplifies the process for yourselves, depending on your circumstances.


Option 1: Populate EYU values with last period values for tax year:


This option would primarily be used when the last FPS has not been sent for the last period of the year.


• Select "Online Filing" > "Send Earlier Year Update"
• Tick “Populate EYU values with last period values for tax year” (the Current YTD value and Previous YTD value columns will be greyed out)
• Check the EYU values are correct
• Click “Next”, this will display the Earlier Year Update – Final Confirmation screen
• Click “Print” if you require a copy of the figures
• Click “Send” to start the submission.




Option 2: Full user defined EYU


 


• Go to "Online Filing" > "Send Earlier Year Update"
• Click “Yes” to the warning message to continue with the EYU or “No” to cancel
• Select the relevant employee and click “OK
• In the Previous YTD value column, enter the figures already submitted to HMRC via FPS

The Current YTD value column displays the current year to date values from the Employee Details
The Previous YTD value column is where you enter the year to date values previously submitted to HMRC via FPS
The EYU value column shows the adjustment between the Current YTD value and the Previous YTD value – this is the value submitted to HMRC to adjust the year to date values accordingly. Please Note: If any of the individual items have not changed value make sure the EYU values reads as 0.00 (i.e. no change) by typing the same value in the Previous YTD column
• If the employee had more than one NI letter during the tax year, click “Multiple NICs” to enter the relevant breakdown, then “OK” to save the changes.
• Click “Sundry” to add any Gross Pension Deductions; Net Pension Deductions or Trivial Commutation Payments. The Sundry screen also has a tick box, “Enable Annual Pension & Recently Bereaved”, tick this box to enable Recently Bereaved and Annual Pension Amount. Annual Pension Amount will display the value held in "Employee Details" > "Starter Details" > "Pensioner" > "Annual Pension"
• Click “Next”, this will display the “Earlier Year Update – Final Confirmation” screen
• Click “Print” if you require a copy of the figures
• Click “Send” to start the submission
• Repeat the steps for all required employees
• Once complete, select "Year End" > "Close Last Year's Data"



Option 3: Enter EYU Values Only:


• Select "Online Filing" > "Send Earlier Year Update"
• Click “Yes” to the warning message to continue with the EYU or “No” to cancel
• Select the relevant employee and click “OK 
• Tick “Enter EYU values only
• In the EYU Value column, enter the difference between what was sent on the last FPS and what should have been sent (the Current YTD value and Previous YTD value columns will be disabled)
• If the employee had more than one NI letter during the tax year, click “Multiple NICs” to enter the relevant breakdown then “OK” to save the changes
• Click “Sundry” if you need to amend values for Gross Pension Deductions; Net Pension Deductions or Trivial Commutation Payment, then click “OK” The Sundry screen also has a tick box, “Enable Annual Pension & Recently Bereaved”; tick this box to enable Recently Bereaved and Annual Pension Amount. Annual Pension Amount will display the value held in "Employee Details" > "Starter/Leaver" > "Pensioner" > "Annual Pension"
• Click “Next”, this will display the Earlier Year Update – Final Confirmation screen
• Click “Print” if you require a copy of the figures
• Click “Send” to start the submission



Looking for more help and support for your business? We run free training webinars throughout the month covering a wide range of subjects such as auto enrolment and holiday pay; you’re bound to find one that suits you.

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