Correcting errors after filing your FPS RTI return

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If you discover an error in your payroll after filing the Full Payment Submission (FPS) return for that particular pay period (e.g. an employees pay was omitted or recorded incorrectly) then the steps that you should take to rectify this depends on when the error was discovered:

  • If the correction is for the current tax year and you have not yet sent the final Full Payment Submission (FPS) for that tax year then see section A – Sending the correct year-to-date figures in the next FPS.
  • If you have already sent the final FPS for the tax year but discover the mistake before 19 April following the end of that tax year then see section B – Resubmitting the final FPS.
  • If you discover the mistake after 19 April following the end of the tax year then see section C – Sending an Earlier Year Update (EYU)

A – Sending the correct year-to-date figures in the next FPS

The majority of corrections are made by sending the correct Year to Date figures in the FPS for the next pay period. Payroll Manager will do this automatically once you have made the necessary corrections on the Pay Details screen.:

Payroll Manager automatically ‘locks’ a period once the relevant RTI return has been sent. To make an adjustment to the figures in that period you will need to ‘unlock’ it first:

      • Go to the ‘Pay Details’ screen, select the relevant employee and click on the pay period that you wish to amend.
      • Click ‘CTRL-U’ or click the Unlock button on Pay Details toolbar and confirm that you wish to unlock this period.

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      • Make the relevant change(s) to the employees pay.
      • VERY IMPORTANT – If you are editing a period for which the Tax & NIC has already been paid to HMRC then go to ‘Pay – Tax & NIC actually paid’ and record the amount that was actually paid to HMRC in the ‘Amount Paid’ field. This figure may be different from the ‘Total Due’ amount shown on the screen as a result of the changes that you have just made.

And that’s it! When you submit your next regular RTI return HMRC will receive the  correct ‘year to date‘ figures (which are sent in the underlying code of all FPS returns).

B – Resubmitting the final FPS for the year

If you have already sent all of the FPS due for the tax year but notice the error before 19 April then you can use this method to resubmit the final FPS to make the correction.

You should only use this method to resubmit your most recent FPS. Under no circumstances should you attempt to resubmit an earlier FPS.

      • Go to the ‘Pay Details’ screen, select the relevant employee and click on the pay period that you wish to amend.
      • Click ‘CTRL-U’ or click the Unlock button on Pay Details toolbar and confirm that you wish to unlock this period.

      • Make the relevant change(s) to the employees pay.
      • VERY IMPORTANT – If you are editing a period for which the Tax & NIC has already been paid to HMRC then go to ‘Pay – Tax & NIC actually paid’ and record the amount that was actually paid to HMRC in the ‘Amount Paid’ field. This figure may be different from the ‘Total Due’ amount shown on the screen as a result of the changes that you have just made.
      • Click ‘Tools – Online Filing – IDs & Passwords’, tick the box marked ‘Temporarily allow submissions to be re-sent’ and click ‘OK’.

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      • Click the RTI button from the main toolbar to bring up the RTI schedule, then click on the ‘View’ button for the period that you wish to resubmit.

      • The FPS report will show the corrections that you have made. Click on the bar marked ‘Click here to resubmit’ to send the amended FPS to HMRC.

      • If the resubmission is later than the due date of the original return then you are given the opportunity to inform HMRC why this return is ‘late’. Choose the option ‘H: Correction to earlier submission’ and click ‘OK’ to submit the return.

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C – Sending an Earlier Year Update (EYU)

If you need to correct an error for an earlier tax year and you have missed the HMRC deadline of 19th April then you will NOT be able to make this correction by using Payroll Manager. Instead you should download and install HMRC Basic PAYE Tools software and submit an Earlier Year Update to make the correction.

 

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