REPORTING CHANGE ON EARLIER YEAR UPDATES

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REPORTING CHANGE ON EARLIER YEAR UPDATES

机译：早期更新的报告更改

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HMRC's June employer bulletin noted that changes have been made to the Basic PAYE Tools (BPT) so that earlier year updates (EYUs) no longer need to report the difference between the old and corrected figures. Instead, employers using the BPT to submit an EYU can simply submit the corrected figures, leaving HMRC's system to calculate and process the difference (known as the 'delta').

机译：HMRC在6月的雇主公告中指出，已经对基本PAYE工具（BPT）进行了更改，因此，较早的更新（EYU）不再需要报告旧数据和更正数据之间的差异。取而代之的是，使用BPT提交EYU的雇主可以简单地提交更正后的数字，而HMRC的系统可以计算和处理差异（称为“差额”）。

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《Accountancy》 |2016年第1476期|28-28|共1页
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REPORTING CHANGE ON EARLIER YEAR UPDATES

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