Payroll & employment
Wrong pay, a missed FPS or an incorrect starter declaration can usually be fixed with an amended submission or an earlier year update.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityCorrect an error in the current tax year by submitting an amended Full Payment Submission for the affected period. For a year already closed, use an Earlier Year Update, and file a missed FPS as soon as the mistake is found rather than waiting for the next payday.
Current year corrections
Prior year corrections and missed filings
Correct an error in the current tax year by submitting an amended Full Payment Submission for the affected period. For a year already closed, use an Earlier Year Update, and file a missed FPS as soon as the mistake is found rather than waiting for the next payday.
Most software lets you resubmit an FPS marked as a correction for the same pay period, adjusting the year-to-date figures HMRC holds. This is the normal route for a wrong salary amount, an incorrect tax code applied too late, or a missed National Insurance category.
A late FPS itself can trigger a penalty if it is filed after the payday it relates to, so the priority once an error is spotted is to file the correction promptly and note the reason, since HMRC allows some leeway for a genuine one-off late submission.
Once a tax year has ended and the final submission made, corrections go through an Earlier Year Update rather than a further FPS, adjusting the year's totals on record. This matters for figures feeding into a director's P60 or Self Assessment return.
A missed submission altogether, for example a payday that was never reported, should be filed as a late FPS with the correct payment date recorded, since backdating the pay date to disguise lateness creates a bigger compliance problem than the original miss.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
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We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
Not usually for a single genuine error corrected promptly; penalties escalate with repeated or unexplained lateness.
Yes, if the year's final figures change, the director should be given a corrected P60.
Yes, a review of prior FPS and EPS filings is a normal part of taking on a new payroll client.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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