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You made a mistake in your FPS or EPS

Your PAYE bill might be wrong if you made a mistake in your Full Payment Submission (FPS) or Employer Payment Summary (EPS). You might have to correct:

You바카라 사이트檒l only be charged a penalty for a mistake if you did not take reasonable care or did it deliberately.

If you바카라 사이트檝e reported the wrong pay or deductions

To correct a mistake made in the current tax year, update the year-to-date figures in your next regular FPS.

If you바카라 사이트檙e correcting an聽FPS聽for a previous payment and the 바카라 사이트榩ayment after leaving (PAL)바카라 사이트� box is ticked do not enter the same amounts in the 바카라 사이트榩ay in period바카라 사이트� and 바카라 사이트榩ay in year-to-date바카라 사이트� fields. Doing this will create a duplicate record for your employee.

The rules are different if you find a mistake in your final FPS of the year.

If the mistake was in the tax years between 6 April 2020 and 5 April 2025

Submit another FPS with the correct year to date figures.

If the mistake was in the tax year between 6 April 2019 and 5 April 2020

You can either submit:

  • a further FPS with the correct year to date figures
  • an Earlier Year Update (EYU) showing the difference between what you originally reported and the correct figure

You can only use an EYU for tax years when you were reporting online in real time.

If your payroll software cannot send an EYU, you can use HMRC바카라 사이트檚 Basic PAYE Tools.

Correct a pension death benefit or flexibility payment

If you바카라 사이트檙e a pension administrator who needs to correct a flexibility payment or death benefit payment:

  • select the 바카라 사이트榩ension flexibility payment바카라 사이트� or 바카라 사이트榩ension death benefit payment바카라 사이트� indicator
  • update the 바카라 사이트榩ensions drawdown taxable payment바카라 사이트� or 바카라 사이트檖ensions drawdown non-taxable payment바카라 사이트� fields (or both) with the difference between what you originally reported and the correct figures

If your payroll software cannot do this, contact your software provider.

If your employee has stopped working for you

Include them in your next FPS and correct their year-to-date figures. Include their original 바카라 사이트楧ate of leaving바카라 사이트� and put the same or a later 바카라 사이트楶ayment date바카라 사이트� than the one shown on their final FPS.

Correct the payment date in your FPS

You should use the date you paid your employees in your FPS.

Send an additional FPS with the correct payment date if you바카라 사이트檝e sent one with the wrong payment date. Write 바카라 사이트楬 - correction to earlier submission바카라 사이트� in the 바카라 사이트楲ate reporting reason바카라 사이트� field.

If you바카라 사이트檙e correcting an聽FPS聽for a previous payment and the 바카라 사이트榩ayment after leaving (PAL)바카라 사이트� box is ticked, do not enter the same amounts in the 바카라 사이트榩ay in period바카라 사이트� and 바카라 사이트榩ay in year-to-date바카라 사이트� fields. Doing this will create a duplicate record for your employee.

You need to put 0.00 in the 바카라 사이트榩ay in period바카라 사이트� field. The year-to-date entry should stay the same for the previous聽FPS.

Send your corrected FPS by the 19th of the tax month after you sent your original FPS. HMRC will apply the correction to the right month.

If the wrong date was in different tax month, you must realign your payroll to the correct tax period.

Correct an employee바카라 사이트檚 start or leaving date

Update your payroll records with the correct date if you put the wrong start or leaving date for an employee in your FPS.

Do not report the amendment in your next FPS as this may create a duplicate record for the employee.

Correct your employee바카라 사이트檚 personal information

Correct your next FPS if you바카라 사이트檝e made a mistake with your employee바카라 사이트檚 personal details.

Do not report updates to more than one of your employee바카라 사이트檚 personal details (for example their name, date of birth or gender) in the same FPS. Your payroll records may be duplicated if you do, and your PAYE bill might be wrong.

If your employee바카라 사이트檚 details (for example their address or surname) change:

Correct FPS reports sent in advance

If you바카라 사이트檝e sent FPS reports in advance that need to be corrected (for example because an employee leaves), you should:

  • send another FPS for the tax month the correction relates to, making sure you fill in all relevant fields and revising the year-to-date figures if needed

  • correct any other FPS reports you sent in advance that are affected by the change

Correct an employee바카라 사이트檚 National Insurance category letter

How you do this depends on why the category letter changed, and in which tax year.

You바카라 사이트檝e used the wrong category letter in the current tax year

Report the mistake in your next FPS.

  1. Add the category letter you바카라 사이트檝e used incorrectly.

  2. Put 바카라 사이트�0바카라 사이트� in all National Insurance fields for this category letter except 바카라 사이트楨mployee바카라 사이트檚 NICs this payment바카라 사이트�, and enter the amount you have repaid or recovered here, for example put -拢300 if you바카라 사이트檙e repaying an employee바카라 사이트檚 overpayment of 拢300.

  3. Add the correct category letter, and enter the correct year-to-date National Insurance for this category letter.

  4. Put 바카라 사이트�0바카라 사이트� in all National Insurance fields for the incorrect category letter for the rest of the tax year - you do not need to do this if the category should never have been used.

Some software allows you to correct this by adjusting net pay. You바카라 사이트檒l still need to keep a record of the change.

Your employee바카라 사이트檚 category letter changed during the tax year

In your next FPS:

  1. Continue to report year-to-date information for the old category.

  2. Put 바카라 사이트�0바카라 사이트� in all 바카라 사이트業n this pay period바카라 사이트� fields for this category, and use the 바카라 사이트楨mployee바카라 사이트檚 NICs this payment바카라 사이트� field to adjust any underpayment or overpayment of National Insurance.

  3. Add the correct category letter, and enter the correct year-to-date National Insurance for this category letter.

You바카라 사이트檝e used the wrong category letter in the tax years between 6 April 2021 and 5 April 2025

Send an additional FPS with the correct category letter and correct year-to-date National Insurance for this category letter.

If the mistake was in the 2020 to 2021 tax year or earlier

Send an EYU with:

  • negative amounts in all the National Insurance year-to-date fields in the incorrect category letter, to reduce the employee바카라 사이트檚 National Insurance to zero
  • the correct category letter and correct year-to-date National Insurance

If you바카라 사이트檙e correcting a mistake in the 2019 to 2020 or 2020 to 2021 tax years, you may be able to send an FPS instead - use your payroll software to check. Send it with the correct category letter and correct year-to-date National Insurance.

If the mistake caused an overpayment or underpayment

You must correct your employee바카라 사이트檚 National Insurance deductions if they paid too little or too much because they were on the wrong category letter.

Correct an employee workplace postcode when claiming National Insurance relief in UK Freeport or Investment Zone special tax sites

If you바카라 사이트檝e submitted an FPS with an incorrect employee workplace postcode, use the correct workplace postcode from your next regular FPS.

Correct an EPS

To correct a mistake in the current tax year, send an EPS with the correct year-to-date figures.

For previous tax years, send an EPS with the correct year-to-date figures for the tax year where you made the mistake.

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