Using an FPS to correct earlier year totals
There is no difference between your normal FPS and one used to correct a previous year’s PAYE totals, both follow the same formatting rules. However, there are a few things to note if you are using an FPS to correct a previous year’s totals.
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Late Reporting Reason: The reason for late reporting must be completed. You must select the option H - Correction to earlier submission
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The payment date that should be shown: As the format of the FPS is not changing, it should be completed to include the latest payroll information. i.e. payment date, monetary values; leaving date etc.
As the FPS will be an adjustment to the pay in that tax year, the payment date should be equal to, or later than, the last payment date reported in that year to ensure HMRC records are updated.
For example:
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An individual is in employment all year and the final FPS for the year is submitted on 30 March 2019, with a payment date of 30 March 2019.
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It is then identified in June 2019 that an error occurred in their Month 11 FPS. The FPS should include the final pay date of 30 March 2019 (as the latest pay date in that tax year) and amended monetary values.
Remember, with an FPS you can send multiple or individual employees on a submission. Take care to only include employees that need their PAYE values changing for the tax year.