Client missed an employee from their FPS submission.
They have now entered it in June correctly in order to pay the staff member, so it will roll through on next months FPS.
BUT, when making payment *to HMRC* (edited) would you advise to pay what was on the original submission? Or the corrected sum?
My logic is if they use the correct sum, then HMRC will then end up not allocating the over/underpayment properly. I wondered if best practice would be to pay the original sum to 03 and the 'error' to 04, so when 04 is paid it all matches off.
As you can tell, I dont do much payroll.