Earlier Year Update

Earlier Year Update (EYU) submissions are used to correct payroll data for earlier tax years. These submissions cannot be sent from Opera. They must instead be sent using the HMRC Basic PAYE Tools, which you need to download from the HMRC web site.

For specific steps to use the Earlier Year Update Basic PAYE Tool alongside Opera, including links to download the software, see www.hmrc.gov.uk/payerti/payroll/bpt/eyu-other.pdf.

For general information about correcting payroll errors in a previous tax year, including information about the EYU, see www.hmrc.gov.uk/payerti/reporting/errors/previous-year.htm.