Making a final submission after 19 April 2014

The final date for sending Full Payment Submissions for 2013 to 2014 has now passed.

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 are available through Liberty Accounts.

Employers should complete EYU in the same way as they would for correcting a payroll error.

HMRC has published a helpful flowchart (click on image to see in full):

paye-correcting-02-02

There’s full information on submitting an EYU in the HMRC guide ‘Correcting payroll errors – previous year‘:

It is important to check before submitting the EYU that it does not give the year-to-date figures but instead, gives 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 them 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

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