Why Do I Submit an EYU to HMRC?

Why Do I Submit an EYU to HMRC?

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?
Normally you send a Full Payment Submission (FPS) to HMRC every time you pay an employee and you can send it for the previous tax year by 19th April of the following year at
the latest. But if you want to correct the FPS after 19th April, you must send an Earlier Year Update (EYU) instead. The amount entered should be the correct YTD figure.
If you have sent £100 to HMRC but the figure should be £110, you must enter £110 via the Earlier Year Update window. Therefore, the difference of £10 is sent on the EYU.

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