---
title: "Submitting EYUs for employees with or without a previously submitted FPS"
slug: "how-do-i-submit-eyus-for-employees-with-without-previously-submitted-fps"
description: "Submit EYUs for employees using HMRC's RTI Corrections. Follow our guide to navigate Cintra iQ and ensure accurate tax and NICs data."
updated: 2026-07-29T08:39:50Z
published: 2026-06-10T11:24:59Z
canonical: "help.cintra.co.uk/how-do-i-submit-eyus-for-employees-with-without-previously-submitted-fps"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.cintra.co.uk/llms.txt
> Use this file to discover all available pages before exploring further.

# Submitting EYUs for employees with or without a previously submitted FPS

## To submit an eyu

1. Navigate to the **HMRC Form Processing** window. Go to **Cintra iQ**: Tool bar > FBI icon
2. Click the **Open FBI Mailbox** button. The **File By Internet** window appears.
3. Click Tool bar > **RTI Corrections**. The **RTI Corrections and Amendments** form appears.
4. Select **EYU** as the **Supported Document**. The **New Employee** button becomes active.
5. Select the desired **Known PAYE Scheme**.
6. Select the desired **Supported Tax Years**. The **Find Latest Submission** and **New Employee** buttons become active.
7. Click the **Find Latest Submission** button. The **Employee Search Criteria** form appears.
8. Enter the employee's **Pay ID** and/or **NINO**, and/or **Surname**, plus their **Gender**.
9. Click the **Find Employee** button. A list of matching employees appear.
10. Select the desired employee.
11. Click the **Payment Data** button. The **Earlier Year Update** form appears.
12. Click the **Tax & NICs** tab. The **Tax and National Insurance** data is displayed.
13. Change the data in the desired **Replacement** column.

> [!TIP]
> **Example:** For the months of April and May, the employee should have paid category **A National Insurance**. Therefore, June and July should have been category **C** with no **National Insurance** paid.

> [!NOTE]
> **Note:** Within the EYU, you can state that you have refunded the employee any over payments of National Insurance contributions by ticking the Refund box. If you have no t refunded the money to the employee, leave this box as a cross. You can state the refund by toggling the in the Replacement column of the desired NI Category.
14. Click the **Save** button. A message appears stating the location to where the file is saved.
15. Click the **OK** button. You are returned to the **RTI Corrections and Amendments** form. The file is saved to the **Internet Returns** folder and can be seen in the **FBI Outbox**, waiting for you to resend it to **HMRC**.

> [!NOTE]
> **Note:** Because RTI Corrections automatically creates each file as a new version of the previous file, the file's name begins with the name of the original file and ends with a sequence number.

#### ![](https://cdn.document360.io/fc2cda72-4645-4b36-96bf-60439ec11f11/Images/Documentation/204001064492.png)

## Submitting EYUs for employees without previously submitted FPS

Only in exceptional circumstances will you need to create an EYU for an employee who has no prior **FPS**.

> [!NOTE]
> **Note:** An international company has two employees working in the UK. The company paid them last year but did not use RTI. Therefore I need to create an EYU for the previous tax year for the two employees who have no record and for whom a FPS has never been sent.

## To create an eyu

1. Navigate to the **HMRC Form Processing** window. Go to **Cintra iQ**: Tool bar > FBI icon
2. Click the **Open FBI Mailbox** button. The **File By Internet** window appears.
3. Click Tool bar > **RTI Corrections**. The **RTI Corrections and Amendments form** appears.
4. Ensure the **Supported Documents** is set as **EYU**. The **New Employee** button becomes active.
5. Select the desired **Known PAYE Scheme**.
6. Select the desired **Tax Years**.
7. Click the **New Employee** button. The **New Employee Details** form appears.
8. Enter at least the mandatory fields.

> [!NOTE]
> **Note:** If you do not have the employee's NI number, you must enter at least two lines of Address.
9. Click the **Payment Data** button. The employee's **Earlier Year Updates** form appears.
10. Enter the desired payment data.

> [!NOTE]
> **Note:** The current values are at zero as no FPS has ever been sent.
11. Click the **Save** button. A message appears stating the location to where the file is saved.
12. Click the **OK** button. You are returned to the **RTI Corrections and Amendments** form. The file is saved to the **Internet Returns** folder and can be seen in the **FBI Outbox**, waiting for you to send it to **HMRC**.