Payroll year end process - IRIS KashFlow Payroll
Step 3: Check Directors National Insurance (NI) calculation
If you discover a mistake after the 15th April covering the previous tax year you will need to preform a Earlier Year Full Payment Submission (FPS).
If you started using the IRIS Product Name partway through the tax year or imported your data from another payroll system, check year-to-date NI calculations for Directors.
Follow HMRC leaflet CA44 National Insurance for company directors or use the Director’s National Insurance contributions calculator.
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It's good practice to check all directors National Insurance calculations, especially if they became a director mid year.
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