How Do I Submit EYUs for Employees with No Previous FPS Submitted?

How Do I Submit EYUs for Employees with No Previous FPS Submitted?

You can use RTI Corrections to amend and resubmit corrections of Employment Payment Summary (EPS) files to HMRC. You can also use RTI Corrections to submit Earlier Year Update (EYU) files. Once you have amended/created the EPS or EYU files, you can send them to HMRC via the FBI Mailbox.

You can resubmit an EPS to HMRC any time. You can send a FPS to HMRC for the previous month up until the 19th of the following month. 19th April is the last month in which you can submit a FPS for the preceding tax year. But if you want to make any amendments to a FPS for the preceding tax year after that date, you must use an EYU. Therefore you could potentially have a FPS and one or more EYUs submitted for that tax year.

Only in exceptional circumstances will you need to create an EYU for an employee who has no prior FPS.
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: 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: 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 InternetReturns folder and can be seen in the FBI Outboxwaiting for you to send it to HMRC.


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