In prior tax years, where amendments to payroll data have been identified after the 19th April following the end of the tax year, HMRC have required an Earlier Year Update to be submitted to them to correct an employer’s account.
HMRC have now simplified this process and, from 20th April 2019, will instead accept an Additional Full Payment Submission in place of an Earlier Year Update where payroll amendments for tax year ending 5th April 2019 are needed.
In line with HMRC’s simplified process, the option to create and submit an Earlier Year Update has thus been discontinued in 2018-19 BrightPay and going forward.
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