How Do I Submit EYUs for Employees who Previously Submitted FPS?

How Do I Submit EYUs for Employees with Previously Submitted FPS?

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.
In exceptional cases, you can create new EYU files for previously paid employees who have no records in the system and for whom you have never submitted FPS information. For more information, see How Do I Submit EYUs for Employees with No Previous FPS Submitted?
You can amend the data that was sent in the last FPS/EYU by creating an EYU file for the desired tax year and submitting it to HMRC.
The last FPS payment was made on the 31st July 2017. It has just been discovered on the 25th April, 2018 that Mr Adam Chadwick's date of birth was amended after the tax year and he should have reached state pension age on 7th June 2017. As he was of state pension age during the previous tax year, I need to update his NI category from A to C and adjust his employee contribution. I have not found any Earlier Year Updates for the employee so the last FPS's data will be the current values in the new EYU form.

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.
    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: 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 InternetReturns folder and can be seen in the FBI Outbox, waiting for you to resend it to HMRC.
    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.




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