In February, as I concluded part one of this article, I promised I would look at how to amend information you have already submitted to HMRC, so that is where I will start, explains Helen Hargreaves.
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).
Correcting information submitted on forms P35 and P14
As is the case now...
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- Correcting an FPS submitted in the previous tax year
- Earlier Year Update (EYU)
- Using the right tax code for new employees
- Contacting HMRC after RTI goes live