From April 2019, HMRC is running a trial aimed at simplifying the process for reporting corrections to previous year payroll data by extending the use of the real time information (RTI) full payment submission (FPS). This means employers can continue to report revised year-to-date payroll data after the current deadline of 19 April 2019, following the end of the tax year. This is intended to simplify the process and align HMRC systems with employer payroll records.
From 20 April 2019, HMRC will accept an RTI FPS with amended year-to-date information for the tax year ending 5 April 2019, if supported by the employer’s current payroll software. All corrections submitted after 20 April will need to be made using the same submission type (either FPS or the existing earlier year update (EYU) process).
If the trial is successful, HMRC expects all payroll software providers to support the change from April 2020. The position on amendments may be summarised as:
tax year ending 5 April 2019 from 20 April 2019, HMRC will accept an EYU or FPS;
tax year ending 5 April 2020 (and future years) from 20 April 2020, will be made by FPS; and
tax years ending 5 April 2018 and earlier, made by EYU.
From April 2019, HMRC is running a trial aimed at simplifying the process for reporting corrections to previous year payroll data by extending the use of the real time information (RTI) full payment submission (FPS). This means employers can continue to report revised year-to-date payroll data after the current deadline of 19 April 2019, following the end of the tax year. This is intended to simplify the process and align HMRC systems with employer payroll records.
From 20 April 2019, HMRC will accept an RTI FPS with amended year-to-date information for the tax year ending 5 April 2019, if supported by the employer’s current payroll software. All corrections submitted after 20 April will need to be made using the same submission type (either FPS or the existing earlier year update (EYU) process).
If the trial is successful, HMRC expects all payroll software providers to support the change from April 2020. The position on amendments may be summarised as:
tax year ending 5 April 2019 from 20 April 2019, HMRC will accept an EYU or FPS;
tax year ending 5 April 2020 (and future years) from 20 April 2020, will be made by FPS; and
tax years ending 5 April 2018 and earlier, made by EYU.
