Make corrections to payroll filed to HMRC
This article explains how to make corrections to payroll that you’ve filed to HMRC through FreeAgent.
If you’ve filed payroll to HMRC through FreeAgent and notice a mistake, the way you can make a correction depends on the kind of mistake that was made. Read the relevant section on how to make a correction to:
- Pay or deductions within the current tax year
- Pay or deductions within a previous tax year
- Personal employee information
- National Insurance (NI) category being used
- Employer Payment Summary (EPS) information (e.g. Employment Allowance, or CIS deductions)
- Payroll leavers
Making a correction to pay or deductions within the current tax year
If you need to make a correction relating to pay or deductions in the current tax year, you can edit the payslip to update the figures. The changes will then be reported to HMRC in the next Full Payment Submission (FPS) in line with their guidance on how to resolve errors.
Making a correction to pay or deductions for a previous tax year
If you need to make a correction relating to pay or deductions in a previous tax year, read how to make a payroll correction for a previous tax year.
Please note that the option to make a correction for a previous tax year in FreeAgent will only be available after 19th April of the following tax year (from 20th April onwards). This means that once you’ve filed, or marked as filed, month 12 payroll for the tax year in question and if there are no account locks in place dated after the month 12 payslip, you can make a correction.
Making a correction to personal employee information
If you need to make a correction relating to personal employee information such as their address, update this by editing their payroll profile. The changes will then be reported to HMRC in the next FPS submission.
Making a correction to the National Insurance (NI) category being used
If the wrong NI category was used, you’ll need to edit the relevant payslips. The payslips should be edited in order (earliest submission first) and the changes will be reported to HMRC in the next FPS submission.
Making a correction to Employer Payment Summary (EPS) information
If you need to make a correction relating to information that will appear on an EPS (e.g. Employment Allowance or CIS deductions), you’ll need to make the required changes to the relevant payslips, payroll profiles, CIS or Payroll settings.
HMRC will be alerted by the year-to-date figures of your next FPS submission.
Making a correction for payroll leavers
If you need to make a correction relating to someone that left your employment, read how to make corrections for a payroll leaver.