Payroll · after tax year

FPS correction after the tax year: fix the record without losing the audit trail.

When an FPS error is found after year end, payroll teams need the correction route, employee evidence and year-to-date impact in one controlled packet.

Direct answer

Confirm the tax year, employee, error type and HMRC correction route before changing year-to-date payroll records.

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

Source base: GOV.UK correcting FPS or EPS errors, running payroll: reporting to HMRC and payroll annual reporting.

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FPS correction after tax year checklist

Reduce UK payroll mistakes when correcting closed-year FPS records. Updated 2026-06-24.

Checklist controls

Step	What to check	Audit proof
Tax year	Which closed year and submission is affected.	FPS/EPS reference and payroll report.
Employee	NI number, payroll ID and affected pay period.	Employee record snapshot.
Error	Pay, tax, NI, leaving date or identity field.	Before/after values.
Route	HMRC and software correction method for that year.	Software log or submission receipt.
Follow-up	Employee documents or later submissions affected.	Review note and approver.

Year end

Closed year needs care.

Do not treat it like a same-period typo.

Values

Before and after.

A clear delta helps later payroll review.

Boundary

Software matters.

Follow HMRC guidance and your payroll product workflow together.

After-year FPS correction workflow

Identify the tax year, employee and original submission.
Record the exact wrong value and corrected value.
Check HMRC guidance and payroll software route.
Submit or amend through the approved method.
Save receipt, before/after report and approval note.

FAQ

Can I simply submit another FPS?: Not without checking the HMRC route for the year and error type.
Should the employee be told?: If documents or pay records change, follow payroll policy and legal requirements.
Is this official payroll instruction?: No. HMRC guidance controls.

Updated 2026-06-24. This page is independent and does not replace official services, professional advice or site-specific rules.