HMRC have provided Real Time Information (RTI) PAYE pilot employers with a further update for pilot employers (ie those using RTI before 6 April 2013), who need to submit an Earlier Year Update (EYU). The functionality to do this using HMRC’s software is to be released by the end of May 2013.
RTI employers on the Pilot will have met their End of Year filing obligations for 2012/13 if one of the following conditions is met by 19 May 2013:-
- A Full Payment Submission (FPS) or Employer Payment Summary (EPS) has been received for the tax year 2012/13 with the 'Final Submission for Year' indicator, or, the 'Final submission due to cessation' indicator completed by 19 April 2013; or
- An EYU has been received by 19 May 2013 for the tax year 2012/13.
- Many employers who need to send an EYU will find that their payroll software already includes that functionality. However, some employers will find that their payroll software does not include the EYU functionality. In that case employers may choose to submit an EYU using HM Revenue & Customs' (HMRC's) Basic PAYE Tools (BPT).