INFORMATION FOR EMPLOYERS MAKING LATE PAYE SUBMISSION
April 28 2014.


The final date for sending Full Payment Submissions for 2013 to 2014 has now passed.


Employers who still need to send PAYE information for 2013 to 2014 that they would normally have reported on a Full Payment Submission (FPS) must now report this by using an Earlier Year Update (EYU). To avoid a late filing penalty for 2013 to 2014, employers should ensure that they have reported all their 2013 to 2014 PAYE information to HMRC by 19 May 2014.

EYUs may be available through payroll software. However, if this doesn't have an EYU facility employers can use HMRC's Basic PAYE Tools.

Employers should complete EYU in the same way as they would for correcting a payroll error.

HMRC has published a helpful flowchart and further information can be found HERE