Basic Payroll Tools and the EYU
In April 2013, HMRC advised that its own Basic PAYE Tools (BPT) software did not contain the capability to submit the Earlier Year Update (EYU). The EYU is a submission that is used by employers to make corrections to FPS and EPS submissions from a previous year in which they were submitting in real time. Importantly, the EYU can only be used for corrections discovered on or after 20 April, i.e. 20 April 2013 for corrections to be made to the 2012/13 data. The EYU via the BPT may be needed by employers who were in the RTI Pilot but whose software did not contain the EYU functionality.
At the time that this deficiency was discovered, HMRC advised the following:
- Employers should contact HMRC as soon as they are aware they need to use BPT for any EYU that may be due (Employer Helpline on 08457 143 143 or 0300 200 3211).
- If employers contact HMRC before 19 May 2013, no penalty will be issued
- Employers will need to download the May 2013 version of the BPT, which will be available in the last few days of May. This should be used to complete the 2012/13 tax year
- The EYU must be submitted with 14 days of the May 2013 BPT becoming available. It is only in this circumstance AND contacting HMRC before 19 May 2013 that will negate any late filing penalty charge
Courtesy of their May 2013 Pilot Employer Supplementary Update, HMRC advised that the capability to submit the EYU via the BPT is now available via the upgrade issued on 30 May 2013. The 14-day countdown began on this date and employers have until 13 June 2013 by which to submit their EYU via BPT and avoid a late filing penalty. This is assuming that employers contacted the Employer Helpline by 19 May.
Comment
In case you were looking, HMRC’s apologies for the incredible inconvenience that this will cause many employers is contained in the April 2013 Supplementary Update. There is no mention of the confusion and stress that this must also have caused; therefore, I assume that this is all covered by the term ‘inconvenience’.
Remember – 13 June 2013 is now the extended deadline for submission of the EYU via BPT.
Further information
- Payroll Help 30 April 2013 – HMRC’s Basic PAYE Tools
- HMRC – May 2013 Pilot Employer Supplementary Update
- HMRC – April 2013 Pilot Employer Supplementary Update
- HMRC – Download Basic PAYE Tools
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