Payroll · corrected FPS

Corrected FPS after a payroll mistake: fix the record without creating a second problem.

When a payroll error is found after submission, the operational risk is not just the original mistake. This checklist helps record what changed, which FPS is affected and how the correction is evidenced.

Direct answer

If an FPS error is found, follow HMRC correction guidance, update payroll records and keep an audit note tied to the original tax month.

HMRC guidance and payroll software rules control. This page is an operations checklist and not tax or legal advice.

Source base: running payroll: reporting to HMRC, payroll information to report and sending an FPS after payday.

SEO focus

corrected FPS payroll error checklist

Reduce UK payroll correction mistakes after FPS submission. Updated 2026-06-22.

Checklist controls

Step	What to check	Why it matters
Original FPS	Employee, pay date, tax month and submitted values.	Defines the record being corrected.
Error type	Pay, deduction, start/leaving date or employee detail.	Different errors may follow different software routes.
Correction route	Next regular FPS, additional FPS or software-specific action.	Avoids duplicate or late-reporting issues.
Timing	Tax month and deadline for the correction to affect PAYE bill.	Controls reconciliation.
Audit note	Reason, source evidence and person who approved change.	Makes later payroll review defensible.

Record

Correct the exact FPS.

Do not treat every correction as a new starter or new payment.

Timing

Tax month matters.

A technically correct change can still reconcile in the wrong period.

Boundary

Software differs.

Use HMRC rules and the payroll product workflow together.

FPS correction workflow

Find the submitted FPS and affected employee record.
Classify the error and supporting evidence.
Choose the correction route in payroll software.
Record the tax month and submission timing.
Save a short audit note with before/after values.

FAQ

Can I just fix it in the next payroll?: Only if that matches HMRC guidance and your software workflow for that error type.
Does every error need an additional FPS?: No. The route depends on the error and timing.
Is this official payroll instruction?: No. HMRC guidance controls.

Updated 2026-06-22. This page is independent and does not replace official services, professional advice or site-specific rules.