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:
amending the year-to-date figures, the next time they make a regular Full Payment Submission (FPS), or;
submitting an additional FPS, before their normal FPS is due. The pay period figures should be updated to show the difference between what was originally submitted, and what the figures should be. The year-to-date figures should also be amended, and reason ‘H’ given in the late reporting field to show that this is a correction to an earlier submission.
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.