RTI guidance: Correcting P35/P14 information

With the introduction of RTI imminent, the Chartered Institute of Payroll Professionals (CIPP) Helen Hargreaves looks at correcting information submitted on forms P35 and P14.

As outlined in a recent overview article on RTI, if you need to amend a return you made in a previous tax year, how you do this depends on whether the original return was made using forms P35 and P14, or submitted in real time using a Full Payment Submission (FPS) or Employer Payment Summary (EPS).

As is the case now...

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