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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE RTI: submissions and charges: filing errors and omissions

Where an employer identifies that they have made an error or omitted some information from an FPS, they can correct this by sending a further RTI submission. The type of RTI submission that the employer uses to make the correction, depends on when they identify that an error or omission has been made.

Correcting errors and omissions

Within the current tax year

Wherever possible the employer should submit an FPS within 14 days of the end of the tax month the error or omission occurred; in other words, by the 19th following the end of the relevant tax month. Corrections or omissions made by the 19th will be taken into account when the employer’s monthly liability is calculated. For example, an error in month 1 needs to be corrected by 19 May for the month 1 charge to be amended. If the FPS is received later, it will adjust the charge for a later month. So an adjustment received on 20 May will amend the month 2 charge and if it’s received on 20 June, it will amend the month 3 charge.

The correction FPS should show the correct year-to-date totals for the employees.

The employer can correct an EPS figure by submitting an EPS with the corrected year-to-date totals.

For earlier tax years

The time limit for submitting an FPS or correction FPS is 19th April following the end of the tax year; RTI Core will not accept FPS submissions after this date.

Once the time limit has passed, employers must use an Earlier Year Update (EYU) to submit any corrections to the FPS figure; see DMBM519230.

An EPS can be submitted for up to six years after the end of the tax year.