The CIS figure is a year-to-date value. You may report the wrong amount to HMRC in one pay period. You can correct the value in the next EPS submission.

Submit your EPS submission as usual

1. Select Summary.

2. Within the HMRC Real Time Information (RTI) Scheme area, select 

   Record Payment / EPS
3. Enter the required details for your P32 payment.
4. Select Next.
5. Enter your CIS Correction.

   Amount of CIS Deductions suffered

   Enter the correct year-to-date figure.

6. Select Next.
7. Select Submit.

Your CIS figure is now correct at HMRC. 

Previous tax years

You can't make corrections to a previous tax year CIS deductions suffered figure.

Also, if you have claimed CIS in a previous tax year in error you can't correct this in payroll.

In the first instance Contact HMRC (opens in new tab).

They may suggest correcting with HMRC's Basic PAYE Tools (opens in new tab).

For more information about CIS and your submission, read our article.

• Employer payment summary (EPS) submissions and P32 payments