If discrepancies arise in tax figures or if corrections are needed after a payroll has been processed, users often need to submit an Additional Full Payment Submission (previously known as Earlier Year Update or EYU). For example, if payslips were finalised with incorrect figures, reopen them, adjust the figures as necessary, and then submit an Additional FPS.

1. You can select to reopen the payslip by selecting the icon below.

2. Once this is done, you can make your change and then finalise as normal.

3. You can then create an addition FPS by selecting the RTI tab, selecting new, Selecting the additional FPS option and create.

This is pertinent when correcting mistakes like a wrong National Insurance number or year-to-date figures. An Additional FPS will update HMRC records without duplicating existing submissions. In cases of payroll transition from another software, using an Earlier Year Update (EYU) might be appropriate for rectifying previous tax submissions.

Accountant / Bureau users

If a client has moved over to you part way through the tax year, it is not possible to make / submit amendments for the periods that were not processed by yourself.

You can only submit amendments using an Additional FPS > correction to earlier submission, for pay periods that were processed on BrightPay by your organisation.

If incorrect data has been submitted prior to the client moving to you, the previous accountant / bureau will need to submit these corrections using the same software that the original FPS was sent to HMRC.

If mid-year totals were entered incorrectly, you can amend by reopening the payslips for the first period that was processed on BrightPay & make the amendments, finalise the payslips and then submit the additional FPS correction to earlier submission (with amended figures) for that period. Repeat for any subsequent periods to update the YTD information with HMRC. Then any adjustments between the 2 amounts of take home pay (ie what the employee received and the new figure after amendments) can be corrected as a net addition / deduction in the current period.

If an employee has handed in timesheet information late or you need to do a correction to the payroll once it has been finalised, you can re-open the payslip and make any necessary amendments. If the RTI has not yet been sent you can submit as usual (the information on the FPS will be automatically updated when you finalise). If the RTI has already been sent to HMRC you will need to do an Additional FPS Correction to earlier submission.

Correcting Payrolled Benefits After FPS Submission

If you need to correct a payrolled benefit amount for a pay period that has already been submitted to HMRC:

1. In BrightPay, open the relevant pay period and click Re-open Payslip for the affected employee.
2. Amend the payrolled benefit value under Expenses & Benefits > Payrolled Benefits.
3. Finalise the payslip again — then you must generate an Additional FPS for that period.
4. Submit the Additional FPS to HMRC via RTI >New Additional FPS.  Select the relevant Employee, then Create and Submit. 
5. HMRC will process the correction against their records for that tax period.

Note: Corrections to payrolled benefits submitted via an Additional FPS are accepted by HMRC within the same tax year. For prior-year corrections, a P11D amendment may be required instead.

FAQs 

Q. How do I remove or adjust the year‑to‑date amounts for an employee?
A. Go into the employee’s record and click on the Mid-Year Totals tab. Here you can remove or adjust any details that you previously entered.

If you need to adjust the details of an employee’s previous employment (e.g. Gross Taxable Pay and Gross Tax), you can do this in the employee’s record under Starter/Leaver > Previous Employment.

Correcting incorrect mid-year YTD figures

If you entered incorrect year-to-date figures when starting payroll mid-year, these can be corrected but care is needed as changes to mid-year totals can affect tax calculations and therefore employee take-home pay. Before making any changes, take copies of all affected payslips so you have a record of the original figures.

To correct the figures: go back to the first period you processed in BrightPay, reopen the payslips, and amend the mid-year totals to the correct values. Once corrected, re-finalise the payslips. BrightPay will recalculate tax based on the updated figures, which may result in a difference in take-home pay for those periods.

Any difference in take-home pay as a result of the correction can be handled in the next pay period in one of two ways:

• If the employee is owed more — pay the difference as a net payment directly to the employee's bank, or include it as a net addition in the next payslip
• If the employee has been overpaid — include a net deduction in the next payslip to recover the difference

If you are unsure how the correction will affect your calculations, contact BrightPay Support before making changes.

Important: When you reopen an older payslip, make amendments, re-finalise, and submit an Additional FPS, this will only correct the Year to Date (YTD) figures for that specific period. HMRC will not automatically update the YTD for any subsequent periods that were already submitted.

To ensure HMRC has the correct YTD information for all periods going forward, you will need to work through each period in order:

1. Finalise the next pay period after the correction
2. Submit an Additional FPS for that period with 'Correction to Earlier Submission' as the Late Reporting Reason
3. Repeat for every period that was previously submitted, working from oldest to newest, until all periods are updated with the correct YTD figures

Once all periods are up to date, you can continue processing payroll as normal going forward.