RTI Earlier Year Updates – the end is nigh

The HMRC Operational Excellence section have confirmed the end of the Real Time Information (RTI) Earlier Year Update EYU.

HMRC, Shipley by PSP(c)2019

SDST has shared the following message from specialists in HMRC’s Operational Excellence section:

“We wrote you in November 2018 and March 2019 about the pilot to extend the use of the RTI Full Payment Submission (FPS), allowing all employers and pension providers the ability to continue to report revised Year to Date (YTD) payment data after the 19th April. The pilot has demonstrated the new process will bring greater simplicity by removing unnecessary complexity, aligning HMRC systems with payroll records sooner. 

We are now writing to confirm that, from April 2021, the Earlier Year Update (EYU) will not be a valid submission to make amendments to the tax year ending 5 April 2021. Any amendments to this and future tax years will need to be made using an FPS submission.

To summarise:

  • Amendments to Tax Years ending 5 April 2018 and earlier – will be made by the submission of an EYU only
  • Amendments to the Tax Year ending 5 April 2019 from 20 April 2019 – an EYU or FPS will be accepted
  • Amendments to the Tax Year ending 5 April 2020 from 20 April 2020 – an EYU or FPS will be accepted
  • Amendments to the Tax Year ending 5 April 2021 (and future years) from 20 April 2021 – will be made by the submission of an FPS only.

The Employer Payment Summary (EPS) will not be impacted by this change.

It is not anticipated that any changes will be made to the format of the FPS when it is used after the 19 April following the year end. The FPS will provide an update to the last period reported, with a matching or later payment date for the individual, to indicate a change in the year to date figures.

All HMRC and GOV.UK guidance will be updated prior to the implementation of the changes.”

PAYadvice.UK 24/6/2020

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