Earlier Year FPS

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 is still required if you're amending data for tax years 2017/2018 or earlier.

From tax year 2020/2021, you can't use an Earlier Year Update (EYU) to amend data. All changes will be via an FPS.

Use this process to submit an Earlier Year Full Payment Submission (FPS).

1. Create a restore point of your current payroll position.

2. Restore the payroll to your pre-finalised year end data for the affected tax year.

3. Apply any necessary corrections to the affected pay record(s).

4. Send your corrected FPS with the payroll date in your software set to match the last pay date originally sent for the employee(s).

5. If the changes you have made have affected statutory payment recovery or compensation, or affected totals for the Apprenticeship Levy, you will also need to send an EPS to correct the year-to-date values.

6. Using the backup taken at the start of this process, restore back to your current payroll position.