Mistakes are easy to make and can be tricky to fix. If you’re an employer and have made a mistake in the payroll data included in your Full Payment Submission (FPS), you’ll need to amend this. But how? Well, this depends on the year that you need to amend submission data for.

Amending FPS submissions before April 2020

Up until April 2020, if you needed to amend an error in the year that you were in, you’d use a subsequent FPS to fix it. If the error was in a previous year, employers would need to rectify it by sending an Earlier Year Update (EYU) to HMRC.

After April 2020 though, the EYU ceased to be valid, and instead, an amended FPS should be sent.

Amending FPS submissions after April 2020

From April 2020 onwards, employers should correct an earlier mistake in their submission by either:

What might need amending?

You might need to amend an earlier FPS because there was a mistake in the original pay data sent to HMRC, or you forgot to notify them of an employee’s leaving date.

HMRC go into more detail about why an employer might need to amend a previous RTI submission, and what information should be included in each scenario.

Why do I need to make RTI submissions anyway?

RTI, or Real Time Information, was introduced to simplify the process of reporting PAYE information to HMRC. PAYE is the system that employers use to deduct tax and National Insurance from their employees’ pay, and send it to HMRC on their behalf.

Read our guide to PAYE

Get an instant quote online for payroll services, or talk to one of our advisors by calling 020 3355 4047, or using the online chat button on your screen. 

About The Author

John Atherton

AAT Level 3 qualified, I specialise in providing payroll functions and services for a wide variety of clients and businesses.

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