ECH9010 - Open Year Irregularities: How to Make an Open Year Adjustment

Where an open year pay record has been understated the employer should amend the related computer record or DWS

• at the last payment date for the current year when a payment has been made
• at the final payment date for other open years.

You should advise the employer to

• lightly strike through the entry of 'total payments', and any incorrect entries in respect of NIC, Statutory Payments (but so they can still be read).
• amend the gross pay figure to include the omitted pay
• compute the revised cumulative tax due and enter this above the figure recorded in the 'total tax due to date' columns
• correct any wrong entries in respect of NIC and Statutory Payments
• pay over any additional monies with the next monthly remittance
• if appropriate refer the employer to the paragraph relating to 'mistakes and how to correct them' in the
  
  
• • Employers Further Guide to PAYE/NIC (CWG2)
  • Statutory Payments leaflets (E14 – E16).

Note: For contractors these instructions only apply for the period up to 5-4-2007. See ECH14715 for returns due after 6-4-2007.