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

Current 2026 payroll evidence review · 2026-08-24

Keep the correction response and loan instruction distinct

Direct answer: after an FPS correction, retain the submission response and reconcile the employee's next year-to-date figures. From 6 April 2026, HMRC's student-loan specification includes Plan 5: an SL1 identifies one undergraduate plan type, while a PGL1 is the separate postgraduate instruction. Use the notice and payroll software rather than guessing a plan. Current HMRC instructions control; this is not payroll advice.

• Corrected FPS response retained
• Next year-to-date totals reconciled
• SL1 plan type recorded
• PGL1 status checked separately

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Freshness check 2026-08-24: HMRC guidance updated for 2026–27 confirms one undergraduate plan at a time, with a postgraduate loan allowed alongside it.

Official source reviewed 2026-08-24: current official guidance. The official service, applicable rule and individual record control.

Completion receipt · 2026-09-11

What proves the FPS correction is complete?

Direct answer: retain the accepted response, then reconcile the corrected payment date, tax month and year-to-date values in payroll records. Acceptance confirms receipt, not that every payroll value is correct. Current HMRC guidance and payroll records control; this is not payroll advice.

• Accepted response retained
• Corrected payment date matches
• Tax month matches
• Year-to-date values reconcile

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Official source rechecked 2026-09-11: current primary guidance. The official service and individual record control.

Pre-submission evidence packet · 2026-09-04

What should payroll retain before correcting the FPS?

Direct answer: retain the original and corrected payment dates, affected tax month, reason H decision, employee reference and reconciled year-to-date totals. Keep the HMRC response after filing and exclude unnecessary personal data from shared notes. Current HMRC guidance and payroll records control; this is not payroll advice.

• Original and corrected dates recorded
• Tax month and reason H confirmed
• YTD values reconciled
• HMRC response location assigned

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Official source rechecked 2026-09-04: current primary guidance. The official service and individual record control.

Stop/continue gate · 2026-08-29

Do not send until the correction month and payroll values agree

Continue when the corrected payment date, reason H and year-to-date values reconcile with payroll. Stop if the wrong date crosses a tax month and the required realignment has not been worked through, or if payment-after-leaving values could duplicate pay. HMRC guidance and payroll software control; this is not payroll advice.

• Correct payment date confirmed
• Reason H recorded
• Tax-month alignment checked
• YTD and PAL fields reconciled

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Official source rechecked 2026-08-29: current primary guidance. The official service and individual record control.

Next-step commitment · 2026-09-07

Give the correction record one owner and follow-up date

Direct answer: record one remaining action, its owner, the HMRC or payroll evidence needed, and a specific follow-up date. If nothing remains, mark the correction record closed before another FPS. Current HMRC records control; this is not payroll advice.

• One remaining action or closed status selected
• Named owner recorded
• Required HMRC or payroll evidence listed
• Specific follow-up date saved

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Official source rechecked 2026-09-07: current primary guidance. The official service, applicable rule and individual record control.

Seven-day review closure · 2026-09-06

Close the correction review before another FPS

Direct answer: retain one reconciled record of the corrected payment date, reason H, tax month, year-to-date figures and HMRC acknowledgement. Do not file again until any mismatch has an owner and resolution route. Current HMRC records control; this is not payroll advice.

• Corrected payment date and reason H linked
• Tax month and YTD figures reconciled
• HMRC acknowledgement retained
• Mismatch owner and resolution route assigned

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Official source rechecked 2026-09-06: current primary guidance. The official service, applicable rule and individual record control.

Seven-day verification · 2026-08-31

Reconcile the correction response before another submission

Direct answer: compare the corrected payment date, reason H, tax month, year-to-date values and HMRC response before sending anything else. If they do not reconcile, use the payroll software or HMRC support route instead of duplicating figures. Current HMRC records control; this is not payroll advice.

• Corrected response retained
• Following-tax-month 19th rechecked
• Tax month and YTD values reconciled
• Software or HMRC route recorded

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Official source rechecked 2026-08-31: current primary guidance. The official service, applicable rule and individual record control.

Current HMRC timing check · 2026-08-25

Keep the correction inside HMRC’s timing boundary

Direct answer: HMRC says to send the corrected FPS by the 19th of the following tax month after the original FPS, using reason H and the correct payment date. A different tax month also requires payroll realignment; software behavior and HMRC’s response control.

• Original and correct dates recorded
• Reason H selected
• 19th-of-following-tax-month deadline logged
• YTD values and response reconciled

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Official source reviewed 2026-08-25: current primary guidance. This independent checklist does not replace the official service, individual notice or professional advice.

Current HMRC correction route · 2026-08-14

Correct the payment date without duplicating pay

Direct answer: HMRC says to send an additional FPS with the correct payment date, use late reason H, and submit by the 19th of the tax month after the original FPS. For a previous payment with payment-after-leaving marked, pay in period should be 0.00 while year-to-date remains unchanged to avoid a duplicate. Payroll software and current HMRC instructions control; this is not payroll advice.

• Original and correct payment dates recorded
• Reason H selected
• Pay-in-period duplication check completed
• Corrected FPS response retained

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Official source reviewed 2026-08-14: current official guidance. The official service, applicable rule and individual record control.

Seven-day HMRC review · 2026-08-11

Correct the date without duplicating period pay

Direct answer: HMRC still requires an additional FPS with the correct payment date and late reason H. For a previous payment after leaving, use 0.00 for pay in period and preserve year-to-date figures to avoid duplication.

• Keep the original FPS receipt
• Confirm the actual date and tax month
• Send the additional FPS with reason H
• Reconcile YTD, HMRC response and PAYE bill

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HMRC guidance was rechecked August 11, 2026. Payroll software and HMRC records control; this is not payroll or tax advice.

HMRC source review · 2026-08-10

Use an additional FPS and late reason H without duplicating pay

Direct answer: HMRC guidance still routes a wrong payment date through an additional FPS with the correct date and late reporting reason H, correction to earlier submission. Reconcile tax month and year-to-date values before sending.

• Retain the original FPS receipt
• Confirm the actual payment date and tax month
• Prepare the additional FPS with reason H
• Reconcile YTD values, response and PAYE bill

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HMRC guidance rechecked August 10, 2026. Current payroll software and HMRC records control; this is not payroll or tax advice.

2026 payroll checkpoint · 2026-08-05

Reconcile the correction with the next payroll record

Direct answer: retain the corrected FPS response and compare the employee’s year-to-date figures on the next payroll record. For 2026 to 2027, also keep student-loan plan data separate: HMRC now supports Plan 5 and only one undergraduate plan type alongside a postgraduate loan.

• Corrected FPS response retained
• Next YTD figures reconciled
• Loan plan and postgraduate flag checked

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Official source reviewed 2026-08-05: current official guidance. The current official screen and the individual record control; this independent checklist is not professional advice.

Source checked · 2026-09-13

How do you correct an FPS payment date without duplicating pay?

• Retain the original FPS and identify the corrected payment date and tax month.
• For a previous payment with PAL ticked, enter 0.00 for pay in period and retain the previous year-to-date value.
• Save the correction response and reconcile payroll; assign any unresolved mismatch before closing the record.

This independent checklist addresses payment-date corrections; it does not replace current HMRC guidance or professional payroll advice.

Checklist controls

Payment-date correction record

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

Frequently asked questions

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.

Source checked 2026-09-13. This independent checklist addresses payment-date corrections; it does not replace current HMRC guidance or professional payroll advice.