Fix problems with running payroll
You paid HMRC the wrong amount
What you need to do to correct a payment depends on whether you paid too much or too little, and how the error occurred.
If you’ve paid HMRC too little
If you underpaid because of a mistake in your Full Payment Submission (FPS) or Employer Payment Summary (EPS), correct it in your next regular report. HM Revenue and Customs (HMRC) will add the underpayment to your next PAYE bill.
If you underpaid because you entered the wrong amount when paying HMRC, pay the balance as soon as possible or you may have to pay interest or a penalty. Use your Accounts Office reference when paying.
If you’ve paid HMRC too much
If you overpaid because of a mistake in your FPS or EPS, make the correction in your next regular report. HMRC will take the overpayment off your next PAYE bill.
If you overpaid because you entered the wrong amount when paying HMRC, or you made a duplicate payment, you can balance your account by paying less in your next PAYE bill.
You can also claim a refund if you’ve overpaid.