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Correcting Statutory payment recovery/compensation & CIS deductions suffered for a previous tax year

Article ID
11968
Article Name
Correcting Statutory payment recovery/compensation & CIS deductions suffered for a previous tax year
Created Date
27th November 2015
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem

How can I correct the values the HMRC have for a previous tax year with regards to statutory payment recovery and compensation or CIS deductions suffered?

Can I send an EPS for a previous tax year?

Resolution

HMRC will still accept EPS (Employer Payment Summary) submissions for previous tax years.

You can send a previous year EPS to correct the values HMRC have on record for:

• SMP (Maternity Pay) Recovery/Compensation
• SPP (Paternity Pay) Recovery/Compensation
• SAP (Adoption Pay) Recovery/Compensation
• CIS deductions Suffered

Return to your previous year’s data in your payroll software and send the EPS.

When working through the submission process make sure the year to date totals you are sending are correct. You need to make sure you report the total amount for the whole tax year for the above recoverable items.

Note: SSP (Statutory Sick Pay) is no longer a recoverable item and is not included on the EPS.

You can also use the EPS if HMRC advises you haven’t sent a “Final Submission” for the last tax year. As above, return to you previous year payroll data and send the EPS, making sure you tick “Final Submission for the Year”.

Please Note: The EPS report details only company level infomation and cannot be used to correct employee totals. Corrections to employee(s) YTD values for a previous tax year are made via an EYU or, since 19/20 tax year, an FPS.

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