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Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.

• Your PAYE bill is not what you expected

  Every month you have to pay HM Revenue and Customs (HMRC) what you owe as…

• You made a mistake in your FPS or EPS

  Your PAYE bill might be wrong if you made a mistake in your Full Payment…

• You paid HMRC the wrong amount

  What you need to do to correct a payment depends on whether you paid too…

• You paid your employee the wrong amount or made incorrect deductions

  You can correct a mistake with an employee’s pay or deductions by updating…

What to do if you need to pay more tax or you're due a refund, including P800 tax calculations from HM Revenue and Customs (HMRC).

• If you’ve not paid the right amount of tax

  If you’ve paid too much or too little tax by the end of the tax year (5…

• If your tax calculation letter (P800) says you’re due a refund

  Your tax calculation letter (also known as a P800) will tell you how you…

• If your tax calculation letter (P800) says you owe tax

  HM Revenue and Customs (HMRC) will usually collect the tax you owe by…

• Updated: 15 April 2024

• Updated: 3 February 2016

• Updated: 15 December 2025

• Updated: 20 April 2016

• Updated: 28 March 2025

This page provides details about the circumstances under which you may be charged a penalty following Check or Challenge.

• Updated: 1 April 2025

Awarding body faces £350,000 penalty for breaches that led to incorrect grades and reviews of marking failures that affected nearly 4,000 other exam papers.

• Updated: 31 July 2025

Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.

• Updated: 9 February 2017