EYU - How many years can we go back?

03/01/2019 11:49:33
Please could you confirm the limits (if there are any) for submitting EYU files for previous years. How many years can we go back?

Also we have a communication from the HMRC stating that the time limit for reclaiming an overpayment of tax is 4 years after the end of the relevant tax year. So does this mean if we submit a negative EYU adjustment into the 2013/14 tax year (which we can physically do) are we not entitled to reclain the overpayment of PAYE tax?

Please could you also confirm if there are any time limits for us having to pay any underpayment of PAYE? So if we did a positive tax adjustment EYU into 2013/14, would the tax need paying? Thanks for your help.

Re:EYU - How many years can we go back?

03/01/2019 16:51:20
Thank you for your query.

You can submit Earlier Year Updates from the tax year 2012/13 onwards, but only for the tax years when you have been reporting online in real time. Please see Correcting errors

I can confirm that if a negative EYU adjustment is submitted for the 2013/14 tax year, the adjustments would go through the Real Time Information system and update your employee(s) records, but it is unlikely you will be able to claim any PAYE tax overpayment from your PAYE account.

Our Employer Office will be able to check and advise you regarding this, once your EYU has been accepted. You can write in or telephone Employer Office, using the following Contact HMRC details.

If a positive EYU adjustment is submitted for 2013/14, then again, your employee records will be updated, but any amount due will become payable by the company immediately and may accrue interest.