.png)
.png)
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) – as predicted by Linda Pullan in her article ‘Year end matters’ (Taxation, 21 March 2019, page 21).
From 20 April 2019, HMRC will accept an FPS with amended year-to-date information for 2018-19. Some payroll software already supports this but employers using software that does not, should submit late information using the earlier year update (EYU). All corrections must be made using the same submission type – whether on an FPS or EYU.
If the trial is successful, HMRC expects all payroll software providers to support the change from April 2020, as will its basic PAYE tools software.
