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| 5115. How to report amendments / adjustments to employees’ pay data in a pay period after the regular FPS has already been e-filed to HMRC? | ||
| If you need to rectify any errors you may have just discovered after the regular FPS has already been e-filed to HMRC, you can submit an Additional FPS before the next regular FPS is due. An Additional FPS return is an “extra FPS” you may file in a pay period, in addition to the “regular FPS” file you have just completed, to make up any underpayment, or cancel a payment, or rectify any overpayment you may have just made. | ||
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