The CIS figure is a year-to-date value that you increase every time you suffer a new amount. If you report the wrong amount to HMRC in one pay period, you can correct the value in the next EPS submission. Each EPS will supersede the last.

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.

Contact HMRC at gov.uk, or use HMRC's Basic PAYE Tool, which you can access at gov.uk.

Employer payment summary (EPS) submissions and P32 payments