From 20th April 2019 HMRC have extended the use of the RTI Full Payment Submission (FPS) to allow revisions to be made to the 2018 - 2019 tax year onwards. Previously any changes were reported using the Earlier Year Update (EYU), from April 2021 the EYU will no longer be supported by HMRC.
Creating an FPS.
If you need to make any alterations to your previous tax year payroll you can do this by following these steps:
- Create a pay run in the appropriate tax year, ensuring the pay date in the run is within the tax year required, this must be equal to or later than the last payment date reported in that tax year.
E.G If last payment date reported was 30th March 2019 use this payment date for your FPS
- Tick the box to 'Manually add employees to this pay run' and 'Create pay run with empty pays'.
- When the pay run has been created click the 'add some employees' link and enter the employee required.
- Make the alterations required within the pay run.
- Go into Pay Run Actions> Mark all as late submission.
- Choose reason H and apply to the pay run.
- Finalise the pay run and select 'Lodge Pay run with HMRC', this will then file the FPS with HMRC.
Remember to ensure you have paid the correct amount due to HMRC as a result of any amendments you have made.