Send an Earlier Year Update using Basic PAYE Tools
Updated 27 May 2021
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From April 2021, if you need to make a correction to an amount submitted in Real Time for a closed year, you will need to use the Full Payment Submission process (FPS). Only use an Earlier Year Update (EYU) for the tax years 2019 to 2020 or before.
Image showing Basic PAYE tools home screen.
Introduction
This is the Basic Pay as You Earn (PAYE) Tools guide for making an Earlier Year Update (EYU). Use this guide if you currently use the Basic PAYE Tools (BPT) to operate payroll.
The screenshots in this guide are the main ones you바카라 사이트™ll need to know about. We have not included all the screens as there are some that most employers will not use because they apply to more unusual circumstances.
Due to continuing improvements the screens in the BPT may look slightly different to those shown within this guide.
Getting started
This guide assumes you바카라 사이트™re already using the BPT to run payroll and you바카라 사이트™ve already:
- downloaded and installed the software
- set up the employer
- set up your employees
Find out if you can create multiple EYU submissions
We recommend that you complete the full process for each employee separately.
Step 1: select the correct employer
If you바카라 사이트™ve added more than one employer to the BPT, you바카라 사이트™ll need to select the correct employer.
From the home screen, select the correct employer from the top left of your screen.
In the example, 바카라 사이트˜Harveys바카라 사이트™ has been selected.
Image showing Basic PAYE tools home screen.
This will take you to the 바카라 사이트˜Employer details바카라 사이트™ screen as shown.
Check that you have the correct tax year selected, this is shown in the red box in the example.
For example, if you바카라 사이트™re creating an EYU for the tax year 2019 to 2020, make sure you select the tax year 2019 to 2020, as shown.
Image showing change employer screen.
Step 2: select the correct employee for the EYU submission
Select the 바카라 사이트˜Manage employees바카라 사이트™ link from the menu.
Image showing manage employees link.
The next screen shows a list of all 바카라 사이트˜current employees바카라 사이트™ for the employer.
Select the relevant employee from the list.
Image showing manage employees screen.
From the 바카라 사이트˜Employee details바카라 사이트™ screen, select 바카라 사이트˜Earlier Year Update바카라 사이트™ from the menu.
Image showing earlier year update screen.
Read the guidance on the next screen and then select 바카라 사이트˜Add an Earlier Year Update바카라 사이트™ to continue.
Image showing add an earlier year update link.
Enter the correct information
You바카라 사이트™ll now see the screen 바카라 사이트˜Earlier Year Update (EYU) 바카라 사이트“ Correction details바카라 사이트™.
The purpose of this screen is for you to enter the correct amounts where either of the following applies:
- there바카라 사이트™s an amount shown in the 바카라 사이트˜previously submitted amount바카라 사이트™ column
- you have new figures to supply for items that have not been submitted before
You바카라 사이트™ll see the amounts in the 바카라 사이트˜Previously submitted amount바카라 사이트™ column have been imported from the last Full Payment Submission (FPS) for the previous year.
Check that these are as expected.
Read the warning message that is shown on the next screen as this may affect your EYU submission.
If not, check the guidance by selecting the 바카라 사이트˜?바카라 사이트™ button, if you are still not sure contact the Employer Helpline.
Image showing correction details screen: pay for Income Tax purposes.
Example
If you submitted a year to date figure of pay of £20,000 on your last FPS for the tax year 2019 to 2020 but realised this should have been £21,000, you must enter £21,000 at this stage.
Important
If you did not send the last FPS for the tax year 2019 to 2020 to HMRC then the values in the 바카라 사이트˜Previously submitted amount바카라 사이트™ column will not represent the latest data sent to HMRC.
If there are any payments created which have never been submitted but should have been sent, view and print the 바카라 사이트˜Employee Year to Date Summary바카라 사이트™ to provide a record of the correct figure for use when you complete the EYU. Then delete the un-submitted payments before creating the EYU.
If your employee has been allocated a payroll ID, works number or employee number, and you바카라 사이트™ve used it when you originally set up your employee, you must enter it here. Failure to do so could result in a duplicate employment record being created for this employee. Otherwise leave this field blank.
Tax code
In the 바카라 사이트˜Tax details바카라 사이트™ box, enter the tax code and basis of operation correct for that year.
National Insurance category letters
A National Insurance letter is already shown together with the amounts of earnings liable to National Insurance that were previously reported. Enter the correct amounts for that National Insurance letter.
If you need to enter details for a different National Insurance letter, scroll down to the next drop down as shown in the screen print.
Image showing correction details screen: National Insurance
When completing this screen if there is a negative amount of employee National Insurance contributions on the EYU:
- enter 바카라 사이트˜Yes바카라 사이트™
- if there is an over payment of employee National Insurance contributions that has been refunded to the employee
- to confirm that EYU is to amend a previous submission but no refund of employee바카라 사이트™s National Insurance contributions is due
- enter 바카라 사이트˜No바카라 사이트™ if there is an over payment of employee National Insurance contributions that has not been refunded to the employee
Image showing correction details screen: National Insurance
Statutory payments and student loans
Enter details of any of the following that need amending:
- statutory payments
- student loan deductions
- post graduate loan deductions
When you바카라 사이트™ve completed all relevant boxes on this screen, select 바카라 사이트˜next바카라 사이트™ to continue.
Important
You must enter the full amounts in the 바카라 사이트˜Correct amount바카라 사이트™ column, not the difference between the previously submitted figure and the correct figure.
Select 바카라 사이트˜next바카라 사이트™ to move to the next screen.
Review EYU
The next screen will show the differences between the amounts you previously submitted to HMRC and the correct amounts.
The 바카라 사이트˜differences바카라 사이트™ are the figures that will be sent to HMRC on the EYU.
Image showing review earlier year update screen.
Make sure you fully review this screen and check the differences between the previous and corrected figures are what you expect.
This data will form the submission that is sent to HMRC.
Select 바카라 사이트˜next바카라 사이트™ to move to the next screen.
Find out if you바카라 사이트™ve made a mistake
If you have not yet submitted the EYU you can do either of the following:
- change the 바카라 사이트˜correct amount바카라 사이트™ details
- delete the EYU and start again
To do this, select the relevant employee from the menu, then select 바카라 사이트˜Earlier Year Update바카라 사이트™ from the menu.
Image showing change earlier year update link.
Important
Once you have submitted an EYU for an employee, you cannot amend it. If you need to make further changes for this employee for the same tax year, you must create another EYU.
Step 3: send the EYU
You have now created the EYU ready to be sent to HMRC.
You can create an EYU for other employees by repeating Step 2 above, but you may prefer to send the one you have created before starting with another employee.
When you바카라 사이트™ve finished creating the EYU you must send the submissions to HMRC.
Select the correct employer from employer list on the 바카라 사이트˜home screen바카라 사이트™.
This will take you to the 바카라 사이트˜Employer details바카라 사이트™ screen.
Image showing employer details screen.
Here you can see there is one outstanding submission which is the EYU for Lee Morgan.
Select 바카라 사이트˜send all outstanding submissions바카라 사이트™.
Image showing outstanding submission details screen.
Read the information on the next screen then select 바카라 사이트˜next바카라 사이트™. Select the 바카라 사이트˜view outstanding submission바카라 사이트™ link from the menu.
Enter your 바카라 사이트 Gateway 바카라 사이트˜User ID바카라 사이트™ and 바카라 사이트˜password바카라 사이트™ in the blank boxes for online submission, and then select 바카라 사이트˜next바카라 사이트™.
Image showing BPT submission authentication screen.
You should then receive the following success message.
Image showing BPT submission status screen.
Finally you will receive a screen showing your submission results including a unique reference number for your submission.
Image showing submission results screen.
Important
Print any EYU submissions and keep with your payroll records, as a prompt if there are any further queries on this employee바카라 사이트™s record.
Step 4: Basic PAYE Tools error codes
HMRC is aware that some BPT users have received error messages when trying to submit an EYU. These messages mean that your submission has not been successfully received by HMRC. The following table gives the error message you may see as well as a description of what you have to do to correct the submission.
| Error message | What you need to do |
|---|---|
| Accounts Office reference or Employer PAYE reference is incorrect | The Employer reference and/or Accounts Office reference is incorrect. Check both of them against paperwork from HMRC and amend the incorrect one. For help in doing this refer to All users: using Basic PAYE Tools for real time reporting and work through the 바카라 사이트˜Finding your way round the Basic PAYE Tools바카라 사이트™ and 바카라 사이트˜Employer overview바카라 사이트™ sections until you select 바카라 사이트˜Change employer details바카라 사이트™. |
| This submission cannot be accepted as the pre-defined date for the previous tax year has not yet passed | If you were trying to send an EYU for the tax year 2017 to 2018, you cannot send an EYU for the tax year 2017 to 2018 until 20 April 2018. Wait until 20 April 2018 then send the EYU. |
| This submission cannot be accepted as it does not fall within the eligible filing period | If you were trying to send an EYU for the tax year 2012 to 2013, you cannot submit any Real Time Information (RTI) submissions for the tax year 2012 to 2013 unless you were one of the small number of employers who took part in the RTI pilot during the tax years 2012 to 2013 or 2013 to 2014. You must send amended forms P35 and P14. You cannot do this using BPT. The software that you used to run your payroll in the tax year 2012 to 2013 may allow you to do this, otherwise you can use the online forms which are part of HMRC바카라 사이트™s PAYE Online service. |
| - Error code: 7900 - The [ECON] is mandatory if any [NILETTER] is one of 바카라 사이트˜D바카라 사이트™, 바카라 사이트˜E바카라 사이트™, 바카라 사이트˜I바카라 사이트™, 바카라 사이트˜K바카라 사이트™, 바카라 사이트˜L바카라 사이트™, 바카라 사이트˜N바카라 사이트™, 바카라 사이트˜O바카라 사이트™ - [ECON] is mandatory if any [NILETTER] is one of 바카라 사이트˜D바카라 사이트™, 바카라 사이트˜E바카라 사이트™, 바카라 사이트˜I바카라 사이트™, 바카라 사이트˜K바카라 사이트™, 바카라 사이트˜L바카라 사이트™, 바카라 사이트˜N바카라 사이트™, 바카라 사이트˜O바카라 사이트™ - Diagnostic Message: Assertion failure: |
This EYU cannot be sent to HMRC as the employee has a contracted-out NIC letter (D, E, I, K, L, N or O) but you have not provided the Employer Contracted-Out Number (ECON). Background: - an ECON is a reference number allocated to an employer who operates, or is part of a group of companies that operate, a contracted-out pension scheme for their employees - an employee can only be on a contracted-out NIC letter (D, E, L, I, K, N or O) if you the employer have a contracted out pension scheme that the employee is a member of - if you have a contracted-out pension scheme then you will have an ECON Action required: You need to either: - Add the ECON to the Employer details. For help in doing this, |
| refer to All users: using Basic PAYE Tools for real time reporting and work through the 바카라 사이트˜Finding your way round the Basic PAYE Tools바카라 사이트™ and 바카라 사이트˜Employer overview바카라 사이트™ sections until you select 바카라 사이트˜Change employer details바카라 사이트™. The ECON is shown on the contracting-out certificate issued by HMRC previously issued by Inland Revenue or Department of Social Security when an employer elects to be contracted- out. If you are unable to find your ECON contact the HMRC Contracted-out pensions helpline. OR If you do not have an ECON you will need to telephone HMRC바카라 사이트™s Employer Helpline on telephone: 0300 200 3200 and advise them you are receiving error code 7900 and that you do not have an ECON. |
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