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
Further updates to electronic messages helping employers keep up-to-date
14 May 2014
HMRC has improved the Generic Notification Service (GNS) messages for 2014 to 2015.
HMRC has published the following message in the What’s New area of their website.
There are three types of message:
Late filing, sent in-month as explained in the What's New of 8 April 2014 Non-filing, sent after the end of a tax month Late payment, sent each month after the payment date
The first 2014 to 2015 non-filing messages relating to month 1 will be sent shortly.
Employers may receive this if they have not sent:
the number of Full Payment submissions (FPSs) that HMRC is expecting within a tax month, based on their previous filing history of how often they run their payroll an Employer Payment Summary (EPS) to tell us that no payments have been made for that tax month at the point that HMRC reviews its records to see whether a non- filing GNS message is appropriate
The revised text, which reflects feedback from external stakeholders, reads as follows:
"HM Revenue & Customs (HMRC) records show that you haven't sent all of the Full Payment Submissions (FPS) that we expected for the period indicated. You must send an FPS each time you pay your employees.
From October 2014, if you don't send your FPS on time you may incur in-year filing penalties. Please make sure that you send your FPS on time in future.
CIPP Policy News Journal
08/04/2015, Page 310 of 521
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