KnowledgeBase

11871: Sending an EYU

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Article ID 11871
Article Name Sending an EYU
Created Date 27 Feb 2019 00:00:00
Product IRIS GP Payroll
Codes: GGLGPPAYROLL
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 correcting totals for the 15/16 tax year.



To submit an Earlier Year Update


• From the main screen, select RTI Submissions (we recommend you take a backup of your current data first)
• Select Earlier Year Update (EYU) and click Next

• Select the employee and click 'Employee YTD Values' to print a record of the employee’s year to date values that have already been submitted via FPS
• Either recalculate the payroll for the employee for month 12 or click "Change Employee Details" > "Cumulative Figures" then select "View/Change the cumulative figures for tax, NIC, SSP, SMP in any month" and enter the amended year to date figures.
• Manually calculate the difference between the year to date values originally submitted via FPS and the new year to date values
• From the RTI Submissions button on the main screen, select ‘Earlier Year Update' and click ‘Next
• Select the tax year and the employee from the drop down lists and click ‘Next
• Click ‘Yes’ to confirm that the correct tax year and employee have been selected, ‘No’ to cancel and return you to the Select Employee screen
• Enter the difference between the employee’s original year to date values and new year to date values in the EYU value fields

• If the employee had more than one NI letter during the tax year, click ‘Multiple NICs’ to enter the differences between the original year to date values and the new year to date values then click ‘OK’ to save the changes
• If required, click ‘Print’ to obtain the Earlier Year Update – Submitted values for  <current tax year> report then ‘Next
• The Final Confirmation screen will be displayed, click ‘Send’ to start the submission



Looking for more help and support for your practice? We run free training webinars throughout the month covering a wide range of subjects to help your practice with payroll and manage changes in legislation.

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