After you file online, if you need to make changes to your forms, you must create a paper amended return and send it to HM Revenue and Customs by post.

Note: The process of filing an amendment is the same for both the P14(s) and the P35.

Do not use this procedure to file amendments to P45 or P46 forms. If you need to correct information or amounts on a filed P45/P46, contact HMRC for guidance.

 

1. Print copies of your original P14s. Keep these copies on file as they are required if filing amendments affecting P14 amounts.

2. Print a copy of your original P35. Keep it on file. Copies are required when amendments affect P35 amounts.

3. Back up your company file. You should keep a permanent record of the data used to create your original P14s and P35.

To file an amendment:

1. Clearly mark the form(s) used in your original filing as the first filing 'original'.

2. Print the new form(s), after changes, and clearly mark the form(s) 'Adjusted from original'.

3. Compare each box on your original and adjusted forms.

4. Where there is a difference between the amounts, write the 'difference only' (the delta) in the corresponding box on the blank amendment form(s) - a blank P14/P60 &/or P35 form.

• You reported on your original forms that you deducted 840 pounds for National Insurance Contributions for employee Edward Smith. You discovered that you actually deducted 860 pounds, therefore you enter a difference of 20 pounds in the appropriate box on the blank amendment forms.

• You reported on your original forms that you deducted 480 pounds for National Insurance Contributions for employee Bella Highstreet. You have discovered that you actually deducted 460 pounds. In this example, you only enter the difference of -20 pounds in the appropriate box on the blank amendment forms.