Earlier year update (EYU)
An Earlier Year Update allows you to send an employee’s amended year-to-date figures for a previous tax year. HMRC only accepts these changes via an FPS before 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.
You can only send the Earlier Year Update for single employees at a time; you cannot select multiple employees.
Enter the original year-to-date values sent. The difference between previously submitted and the new year-to-date values is calculated.
Submit an Earlier Year Update
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Make a copy of the company in the previous tax year.
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Use this copied company to record the values originally sent, to make the required amendments to payroll, and to record the new values.
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In your current company, ensure you are in the current tax year.
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From Online Services, select Earlier Year Update.
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As the screen says, enter the difference between the employee’s original YTD values and new YTD values into the relevant fields.
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Select Next to see the figures before sending them to HMRC. If you are happy with them, choose Send.
The tick box, Populate EYU Values from the final pay period of the previous year if you did not send the final FPS on time does not display if the employee does not have a payment record in the previous tax year.