HMRC have this week published information to help employers understand how to go about informing HMRC of errors on RTI returns for the tax year 2013/14. This includes a new flowchart (correcting 2013-14 PAYE submissions after 5 April 2014 (PDF 35K) ) which provides employers with a step-by-step guide to follow should any of the following scenarios arise after the 5th April 2014:
The employer wishes to correct amounts already sent on a Full Payment Submission:
· up to and including 19 April 2014 employers can make corrections by sending an Additional FPS for 2013-14. Employers can send more than one FPS to make corrections up to that date if needed. Employers are not required to send another Employer Payment Summary unless corrections are also needed to this.
· after 19 April 2014, employers must make any corrections to a 2013-14 FPS on an Earlier Year Update (EYU). Employers can send an EYU even if they haven't made a final FPS submission. If further changes are needed, employers can correct an EYU by sending HMRC another EYU with the corrected information.
The employer wishes to correct figures already submitted on an Employer Payment Summary (e.g. for the recovery of statutory payments):
· Employers can make corrections to an Employer EPS by sending another EPS to report the correct total year-to-date figures for all recovered payments within that tax year. Employers have up to six years from when they sent in their original EPS to do this.
Full guidance on the above can be found on HMRC’s website at correcting payroll errors - current year