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7104. Does Rollback affect the Employer Payment Record - EPR (P32 replacement)?
 
Yes, rollback will affect the Employer Payment Record - EPR (P32 replacement) for the month concerned. Any changes to PAYE tax and NICs etc will be updated on the Employer Payment Record - EPR for that period. The Employer Payment Record - EPR is not 'frozen'. If an employee's pay is changed through rollback, the Employer Payment Record - EPR will also change. If an employee's pay is reprocessed after a rollback, the Employer Payment Record - EPR will change again. If you have already paid the HM Revenue & Customs the Employer Payment Record - EPR amount and then you do a rollback and reprocess the pay, the difference between what you have actually paid and the newly calculated amount on the Employer Payment Record - EPR needs to be reconciled in the next payment you make to the HMRC.