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RTI - Late notification of employee

Late notification of employee

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Client tells me today that an employee who started about 3 months ago on part time basis needs to go onto payroll (sigh!)

We use moneysoft for our payroll. Do i just open the previous periods and add this employee and resubmit the FPS? And more importantly, will there be any penalties.

(....Euan?)

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Euan's picture
By Euan MacLennan
27th Sep 2016 12:29

You called, Sir?

Here is the HMRC guidance on correcting errors.

Use the first option listed for errors in the current tax year, which they say is "the easiest way". Amend the previous pay periods in Moneysoft, but do not re-submit the FPSs for those periods. FPSs include YTD figures, so your next regular FPS will correct the details.

If either tax or NIC is payable by the omitted employee, then before you make the prior period adjustments, go into 'Tax and NIC actually paid' and untick the 'Pay the total due' boxes for the relevant months, which will leave the amounts in the 'Amount paid' column unchanged. The additional PAYE due will be carried forward and included with the PAYE for the next month with a ticked box.

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