Employers can make corrections to an Employer EPS by sending another EPS to report the correct total year-to-date figures for all recovered payments within that tax year. Employers have up to six years from when they sent in their original EPS to do this.
HMRC have created a step-by-step flowchart for employers and their representatives to show the process and time limits involved.
Correcting 2013-14 PAYE submissions after 5 April 2014
