If the wrong pay or deductions were reported for the 2020-21 tax year or any later tax years, employers can correct this by submitting another full payment submission (FPS) with the correct year to date figures.

If the payroll error relates to the 2019-20 tax year, this can be corrected by submitting an earlier year update (EYU) or an FPS with the correct year to date figures if the payroll software allows.

For historic claims relating to earlier tax years dating back to 2017, it is necessary to submit an EYU showing the difference between what was originally reported and the correct figure. This service can only be used to correct reporting made in real time through RTI.