PAYE 2026 · FPS correction

Wrong payment date on an FPS? Correct the date without duplicating pay.

First decide whether the incorrect date falls in the same tax month. Keep the original submission, corrected FPS response and payroll-software audit trail together.

Direct answer

HMRC says to send an additional FPS with the correct payment date and use late reporting reason H, ‘correction to earlier submission’.

If the date crosses a tax month, payroll may need realignment. Payment-after-leaving and year-to-date fields need special care to avoid duplication; current HMRC guidance and software control.

Source checked 4 August 2026: HMRC — Correcting your FPS or EPS, current guidance viewed August 2026.

SEO focus

FPS wrong payment date correction reason H checklist

Help UK payroll teams correct an FPS payment date safely. Updated 2026-08-04.

Checklist controls

Control	What to verify	Evidence
Original	Submitted payment date and tax month.	FPS receipt.
Correction	Actual payment date and reason H.	Additional FPS.
Values	Pay-in-period and YTD treatment.	Audit report.
Period	Whether realignment is required.	Tax calendar.

Reason H

Use it for correction to an earlier submission.

Do not invent a reason.

No duplicate

Payment-after-leaving needs zero pay-in-period in the stated case.

Check YTD.

Deadline

HMRC gives a correction timing rule.

Record submission date.

Payment-date correction record

Retain the original FPS receipt.
Confirm the actual payment date.
Check whether the tax month changes.
Send the additional FPS with reason H.
Reconcile YTD, PAYE bill and response.

FAQ

Can I edit the old FPS?: HMRC directs employers to send an additional FPS.
What late reason applies?: H — correction to earlier submission.
Is this payroll advice?: No.

Updated 2026-08-04. This page is independent and does not replace official services, professional advice or site-specific rules.