19 April 2013
HMRC has produced a supplementary update for RTI Pilot employers who find themselves in a position where they need to use the Basic PAYE Tools (BPT) to submit an Earlier Year Update (EYU). Most employers will find that their commercial payroll software contains this EYU functionality – if so then this update is not aimed at you. This update instead is aimed at employers whose payroll software does not include EYU functionality in which case these employers may choose to use BPT to submit an EYU. If a Full Payment Submission (FPS) or Employer Payment Summary (EPS) has not been submitted with the ‘Final submission for Year’ indicator set by the 19 th April 2013 (for the 2012-13 tax year) an EYU will need to be submitted and must be received by HMRC by 19 May 2013.
The Pilot Employer Monthly supplementary update can be read in full at the HMRC website.
SENDING YOUR FIRST ALIGNMENT SUBMISSION
25 April 2013
Although many members have already aligned their data with HMRC and have already submitted their first returns, for others this will be happening in the next few days.
A number of members have contacted us alerting us to difficulties they are having when sending Employer Alignment Submissions (EAS) in parts.
HMRC would prefer employers to submit a single EAS to include all employees (employments) in the PAYE scheme, however, following feedback from employers and other stakeholders, they have allowed the submission of the EAS in parts where the PAYE scheme is 'split', for example, an employer runs separate weekly and monthly returns or runs their staff payroll in house and use a bureau for their directors’ pay under the same PAYE scheme.
If you do need to send your EAS in parts you may find the following information helpful:
Employers submitting the EAS in parts are required to indicate on the first EAS submission the number of parts to be submitted.
For each submission the employer must use a unique part identifier to distinguish the parts, for example ‘one’, ‘two’ and ’three’.
The system is designed to trigger processing when all the parts have been received for example, if three parts are notified; processing is triggered on receipt of the third EAS. If the employer finds out that they need to send a further part for example, they submitted 3 of 4 and realise they have got five parts to submit, they must indicate on the next part (the 4th) that the number of expected parts is now “5”. If the employer submitted all parts of the original expected number e.g. 4 of 4 and then realised that they have another part, this cannot be submitted as any further EAS received will be ignored.
Any employees whose records were not successfully submitted on an EAS will need to be reported in full on the first FPS submission.
CIPP Policy News Journal
16/04/2014, Page 328 of 519
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