Making a final 2013 to 2014 PAYE submission after 19 April 2014

25 April 2014

HMRC has published a reminder highlighting that the final date for sending Full Payment Submissions for 2013/14 has now passed and those employers who have yet to report information must use an Earlier Year Update.

Employers who still need to send PAYE information for 2013 to 2014 that they would normally have reported on a Full Payment Submission (FPS) must now report this by using an Earlier Year Update (EYU). To avoid a late filing penalty for 2013 to 2014, employers should ensure that they have reported all their 2013 to 2014 PAYE information to HMRC by 19 May 2014.

EYUs may be available through payroll software. However, if this doesn't have an EYU facility employers can use HMRC's Basic PAYE Tools.

Employers should complete EYU in the same way as they would for correcting a payroll error. HMRC has published a helpful flowchart:

Correcting 2013-14 PAYE submissions after 5 April 2014

There's full information on submitting an EYU in the guide Correcting payroll errors - previous year.

It is important to note that the EYU should not give the year-to-date figures. Instead, it should give the difference between the last submission for 2013 to 2014 and the final PAYE details for the tax year.

For example, if the last submission for 2013 to 2014 was for month 11 and reported a sum of £1,900, and the final, end-of year sum for 2013 to 2014 was £2,300, the EYU should show £400, not £2,300, for that entry.

Employers who have reported all their 2013 to 2014 PAYE information to HMRC but who haven’t yet told us that they have made their final submission do not need to worry. They can do this by simply submitting an EPS and:

  • indicating on it that it is the 'Final submission for the tax year'
  • completing the end-of-year questions and declaration.

For full guidance go to: PAYE final submission for the year and end-of-year tasks