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22 September 2017 Register  Login

The final deadline for late filing of FPS submissions is the 19th April. HMRC will no longer accept FPS returns for the previous tax year after this date.

Once this deadline has passed FPS's relating to the previous tax year cannot be filed so if you have any that haven't yet been filed you should go to their "Advanced" tab when they appear and click the "Ignore Permanently" button so that the system doesn't keep showing them to you every time you start 12Pay up. Make sure when doing this that you don't accidentally Ignore any submissions for the current tax year as these should still be filed normally.

If you need to file employee payments or adjustments you must file them using an EYU (Earlier Year Update). You may also want to file an EYU to notify HMRC that an employee left last year without a final payment so that their leaving date didn't appear on an FPS. 12Pay allows you to file an EYU for one employee at a time, and you can do this using the "Reports" button on the current period tab of the employee in question (the tab on the employee that usually has a green tick or red cross or padlock next to the current period's description):

 

Once you've created the EYU you'll be shown a form that allows you to enter adjustments to the employee's pay for the year. Whatever you enter on this form will be added to whatever you've already filed with HMRC. There are additional tabs on the form for the entry of NI banded earnings adjustments and contribution adjustments. Once you've got all the figures that you want on that form you click the "Submit" button on the Submit tab to finally file the EYU with HMRC.

It can be difficult to work out the correct adjustment figures on an EYU. We have a button which may help in many cases. There is a dropdown to the right of a button "Load Adjustment" and you can pick a payment in that dropdown and then click the "Load Adjustments" button:

 

Doing this will fill the adjustments with the sum of that payment and all the payments since that payment. Please note that if you can't work out what figures should go in the adjustment boxes that is not something that 12Pay support staff are able to help you  with. If you use the Load Adjustments button you MUST still look at the figures to confirm that they are correct; ie what you want to file to replace the FPS that you were unable to file. In particular, please check the Student Loan figure carefully. If the EYU figures are negative they are likely to be wrong. We have improved the ability of the "Load Adjustments" button recently, and if you get negative figures or if an employee has a student loan please close 12Pay down without filing the EYU and install this new release. Then have another go at generating the EYU.

You can alternatively enter the adjustment figures on the EYU manually. You should do this if you are not confident with the generated figures. Run your P11 Tax and NI reports. The fields on the EYU form correspond exactly with the columns on the P11 reports. Simply total the missing periods for each employee and complete the tax figures on the first tab, and the NI figures on the NI tabs – make sure you are using the correct table, and if the employee has more than one NI table with figures then enter them separately.

Once you have the correct figures on your EYU you can file it using the Submit button on the Submit tab of the form. Repeat the EYU for each employee who has been paid on an FPS that you didn't file before 19th April.

If you were unable to file your final FPS before April 19th you have probably also not yet filed a final RTI declaration for the end of year. You should file your final RTI declaration by filing an EPS for month12 of the tax year in which the submission relates.

 

When you've requested the EPS you need to make sure that you're requesting one for the correct year, month 12, in the little form that appears for 5 seconds. Click anywhere on the form other than the "Continue" button to stop the timer, then you get as long as you like to make sure that the year is correct and the month is 12:


 

Once the EPS has appeared go to its "Submit" tab, tick the Final For PAYE Year box, tick any of the 6 final declaration questions that apply to your company, then click the "Submit EPS" button.

 

 If you've completed the instructions above then Congratulations. You have filed any necessary EYU adjustments and done your year end.

Please note P35 and P14 are not required for PAYE year 13/14 and onwards.

 

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