Payroll corrections in PREVIOUS tax years

Print Friendly, PDF & Email


If you notice a mistake in your payroll after filing your final FPS for the year you can make the relevant changes in Payroll Manager and then submit a ‘Year End Amendment FPS’ (YEA-FPS) to inform HMRC of these changes. This is a new facility that has been introduced for tax years 2018-19 onward.  If you need to make a correction for tax year 2017-18 or earlier then please refer to our guide Payroll corrections for tax years 2017-18 and earlier instead.

A YEA-FPS can only be sent if you have already filed all available FPS returns for the year. If you still have further FPS returns to make in the same tax year then you should refer to our Payroll corrections in the CURRENT tax year guide instead.

This guide shows you how to submit a YEA-FPS.

Make the necessary corrections

Make the necessary corrections to the payroll first. You may need to unlock a pay period in order to do this by clicking on the ‘Lock/Unlock button on the toolbar (below)

unlock

Edit the payroll figures as appropriate e.g.

edit amount

IMPORTANT – If you are editing a period other than the final pay period of the year 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. In all cases you should ensure that you arrange to pay HMRC the correct amount due as a result of any amendments that you make.

File the YEA-FPS

After making your amendments, click ‘Pay‘ and then ‘Employers RTI Schedule‘ from the main menu in Payroll Manager.

Year end amendment

Payroll Manager will schedule a ‘Year End Amendment’ FPS. Click the  ‘View / File‘ button to show details of the return. Payroll Manager will detect any changes since the last FPS, and will produce a report showing these changes. The ‘From’ column shows the previously submitted year to date figure – the ‘To’ column shows the new year to date figure.

Year end amend report

(In the example above, the year-to-date taxable pay of the employee has changed from £24000 to £24500 – reflecting the additional £500 paid to them in March. Tax & NIC figures have also changed accordingly.)

Click on the bar marked ‘Click here to file this return online to HMRC‘ to file the return – the submission will be made in the same way as other RTI returns.

IMPORTANT: – If the changes that you have made affect the parenting pay (SMP, OSPP, SAP etc) for one or more individual, then you must also resubmit  the final EPS for that year, as the amount of parenting pay that you can recover from HMRC will have changed. For details of how to do this please see our resubmitting the final EPS guide


FAQ

 – Does Payroll Manager keep a record of each YEA-FPS that has been submitted? Yes – details of all RTI submissions can be viewed by clicking ‘Tools‘ then ‘Online Filing‘ from the main menu in Payroll Manager and then selecting ‘Submission log‘.

 – Can I file a YEA-FPS for 2017-18? – No, HMRC  introduced this facility for tax years 2018-19 onward. To make FPS corrections for previous years you need to submit an ‘EYU‘, which can only be done from HMRC own Basic PAYE Tools software.

– Can I file a YEA-FPS mid way through the tax year to correct a mistake? – No- The YEA-FPS should only be used if you have already filed all FPS that were due for the tax year. If you still have further FPS returns to make in the same tax year then you should refer to our Payroll corrections in the CURRENT tax year guide instead., so that the corrections are sent in the next available FPS for that year.

– What about the final EPS for the year – does it matter if I have already sent it / not sent it yet? – No – it is fine to send the YEA-FPS, regardless of whether or not you have sent the final EPS for the year.

 

Was this article helpful?

Related Articles