How do I submit EYUs for employees with/without previously submitted FPS?

To submit an eyu

1. Navigate to the HMRC Form Processing window.
   Go to Cintra iQ: Tool bar> FBI icon
2. Click the Open FBI Mailbox button. The File By Internet window appears.
3. Click Tool bar> RTI Corrections. The RTI Corrections and Amendments form appears.
4. Select EYU as the Supported Document. The New Employee button becomes active.
5. Select the desired Known PAYE Scheme. 
6. Select the desired Supported Tax Years. The Find Latest Submission and New Employee buttons become active.
7. Click the Find Latest Submission button. The Employee Search Criteria form appears.
8. Enter the employee's Pay ID and/or NINO, and/or Surname, plus their Gender.
9. Click the Find Employee button. A list of matching employees appear. 
10. Select the desired employee.
11. Click the Payment Data button. The Earlier Year Update form appears.
12. Click the Tax & NICs tab. The Tax and National Insurance data is displayed.
13. Change the data in the desired Replacement column.
    Example: For the months of April and May, the employee should have paid category A National Insurance. Therefore, June and July should have been category C with no National Insurance paid.
    

      Note:

    Within the EYU, you can state that you have refunded the employee any over payments of National Insurance contributions by ticking the Refund box. If you have no t refunded the money to the employee, leave this box as a cross. You can state the refund by toggling the in the Replacement column of the desired NI Category.

14. Click the Save button. A message appears stating the location to where the file is saved. 
15. Click the OK button. You are returned to the RTI Corrections and Amendments form. The file is saved to the Internet Returns folder and can be seen in the FBI Outbox, waiting for you to resend it to HMRC.
    

      Note:

    Because RTI Corrections automatically creates each file as a new version of the previous file, the file's name begins with the name of the original file and ends with a sequence number.

 

Submitting EYUs for employees without previously submitted FPS

Only in exceptional circumstances will you need to create an EYU for an employee who has no prior FPS.

 

  Note:

An international company has two employees working in the UK. The company paid them last year but did not use RTI. Therefore I need to create an EYU for the previous tax year for the two employees who have no record and for whom a FPS has never been sent.

To create an eyu

1. Navigate to the HMRC Form Processing window.
   Go to Cintra iQ: Tool bar> FBI icon
2. Click the Open FBI Mailbox button. The File By Internet window appears.
3. Click Tool bar> RTI Corrections. The RTI Corrections and Amendments form appears.
4. Ensure the Supported Documents is set as EYU. The New Employee button becomes active. 
5. Select the desired Known PAYE Scheme.
6. Select the desired Tax Years.
7. Click the New Employee button. The New Employee Details form appears.
8. Enter at least the mandatory fields.
   

     Note:

   If you do not have the employee's NI number, you must enter at least two lines of Address.

9. Click the Payment Data button. The employee's Earlier Year Updates form appears.
10. Enter the desired payment data.
    

      Note:

    The current values are at zero as no FPS has ever been sent.

11. Click the Save button. A message appears stating the location to where the file is saved. 
12. Click the OK button. You are returned to the RTI Corrections and Amendments form. The file is saved to the Internet Returns folder and can be seen in the FBI Outbox, waiting for you to send it to HMRC.