Sometimes, you need to change a previous pay period after you've submitted your FPS. You can submit an FPS adjustment to tell HMRC what you've changed.

 NOTE: If you missed an employee on an FPS, for example because you hadn't updated records, submit their FPS as normal. You don't need to submit an adjustment in this case. 

Important information

• The FPS adjustment summary only shows the liability adjustment for the most recent period submitted to HMRC. If you reprocess multiple periods and send an FPS adjustment, the FPS adjustment submits the correct year to date totals
• HMRC only accepts an adjustment for the most recent FPS, you can't adjust earlier submissions
• To send an adjustment, the Last Updated date must be on or after the FPS date, and they must be within the same tax period
• If you need to adjust a prior tax year, submit an adjustment to HMRC for a previous tax year
• There may be a case where you processed an employee on the wrong NI category, and have reprocessed it on the correct category. If you'd like to reconcile the values in the FPS adjustment for this, follow the FPS adjustment – Reconcile the liability adjustment after amending NI category guide

Submit the FPS Adjustment

1. Click Payroll, then Change Process Date.
2. Set your process date to the same date in the Last FPS column on your employee list.
3. Select the required employees on your employee list.
4. Click Payroll, then FPS Adjustment.
5. If a prompt appears to select a reason the FPS is late, select H - correction to an earlier submission, then click OK.
6. Click Continue then click Submit.
7. Check the employee details and liability adjustment.
   NOTE: Your software compares the values sent on the original FPS, to the new reprocessed values to calculate the liability adjustment.
8. Click Submit then click Close.

You've now sent your FPS adjustment to HMRC.

Don't need to send FPS adjustment

If you reprocess a pay run before you submitted an FPS, you don't need to send an FPS adjustment. Instead, simply send an FPS as normal.

If you try to send an FPS adjustment for a period without an FPS, your software returns an error >

Community Hub

You can visit our online Community Hub to ask a question or help others with theirs.