Send an Earlier Year Update using Basic PAYE Tools
11 June 2019
The guidance to Send an Earlier Year Update using Basic PAYE Tools has been updated for the tax year 2019 to 2020.
Send an Earlier Year Update using Basic PAYE Tools
FPS to replace EYU
From April 2020, any Earlier Year Update (EYU) amendments must be reported on the FPS. The EYU is currently used to report revised Year to Date (YTD) payment data after the 19 April deadline. This information will now be reported on the FPS, enabling the quicker alignment of HMRC systems with employer payroll records.
The change will happen on 20 April 2020. However, to help employers adjust to the new system, HMRC will adjust its systems so that they can accept either the EYU or the FPS to report year-to-date amendments from 20 April 2019. Payroll systems may need to be updated so that they can produce a suitable FPS file (date validation rules might currently prevent it). However, once an employer has chosen a method to use for reporting any 2018-19 amendments, it must continue to use that method for the rest of the tax year.