The Chartered Institute of Payroll Professionals
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• Only the employee information requested above is included • One line per employee is submitted for the whole period • The calculation is not broken up into multiple periods within the claim • Data is not split by contract type – so, those paid on a weekly and monthly basis should be claimed together • The correct amount of columns are provided – not less and not more • The file is uploaded as an .xlsx
If employers are claiming for 100 or more employees, they should continue to use this template.
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A reminder about the EYU for tax years 2020-21 and beyond 1 June 2021
HMRC guidance has been updated to reflect the fact that the Earlier Year Update (EYU) is no longer a valid submission for tax year 2020-21 or any subsequent tax years.
The information centres on sending an EYU using HMRC’s Basic PAYE Tools (BPT) and confirms that, to make a correction to a figure submitted via Real Time Information (RTI) for a previous tax year, for tax year 2020-21 onwards, a Full Payment Submission (FPS) must be used. For tax years 2018-19 and 2019-20, employers were able to submit either an FPS or an EYU, as HMRC wanted to pilot the changes to ensure that they would not have any detrimental impacts. For tax years 2017-18 and years prior to that, only an EYU should be submitted.
In summary, amendments to tax years ending:
• 5 April 2018 and earlier – will be made by the submission of an EYU only • 5 April 2019 – EYU or FPS will be accepted • 5 April 2020 – EYU or FPS will be accepted • 5 April 2021 – will be made by the submission of an FPS only
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National Insurance contribution category M in GNS messages 3 June 2021
HMRC is currently working to raise awareness of the National Insurance (NI) category M, which applies to employees who are below the age of 21.
Introduced in tax year 2015-16, category M means that employers will pay reduced employer Class 1 secondary NI contributions for the employees that the category is applied to.
To ensure that the category is being applied correctly, HMRC started using Generic Notification Service (GNS) messages from April 2021, to advise employers where data seemed to imply that they may have incorrectly applied category M to one or more of their payroll records. It is hoped that the GNS messages will prompt employers to carry out additional checks and make corrections as and where required.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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