An earlier year update (EYU) is used to correct the PAYE totals for an individual employee for a previous tax year.
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. 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.
How to send an EYU
- Click Employees on the left of the screen, then select EYU from the drop down list
- Click the arrows next to the tax year you wish to submit for
- Enter the corrected values into the Corrected Values column and Kashflow will calculate the values to be sent and display them in the EYU Values column
- When you are happy with the EYU Values tick the Yes, submit EYU box then click Save and Review. This will submit your changes to HRMC
Earlier Year Submissions Screen
We have added an EYU Logs button to the Online Filing screen, to the right of the existing RTI Logs button.
It displays the reporting year and allows you to cycle through tax years.
The table shows EYU Submissions in the selected tax year. (The tax year in which the corrections were made.)
- Tax year
- Date filed