If you have completed your submission to HMRC (whether using FBI, EEC or paper forms) and you realise that there were errors or omissions in the data that has been sent, you will need to submit a revised version of the form(s) in which the error(s) occurred.
HMRC require ALL amendments be submitted in paper form and must include not only the amended/corrected benefit section(s), but all the existing correct information for that employee as well. For example, if a P11D had data in Section F, Section I and Section M, and the correction is only to Section I, you need to submit a P11D that includes ALL those sections, not just the modified Section I – doing so would actually remove the correct entries that had been previously submitted.
The modified form needs to clearly show that it is an amendment (traditionally handled by writing the word “Amendment” across the form) and must show the tax year to which it relates.
The P11D Organiser has functionality that will allow you to print an amended P11D which is watermarked, so you can simply make the change(s) to the relevant employee's data, and then from the reporting wizard, select the HMRC Amendments section and P11D Facsimile:
When you print out this document, you will see that it has a watermark stating Amendment across the centre:
Please remember that a change to an employee’s P11D values may well have an effect on the Class 1A NIC values reported previously during the end of year P11D return, so you also send an updated/new P11D(b) Employers Declaration.
The forms then need to be sent to the following address with a covering letter to explain the situation:
P11D Support Team
HM Revenue and Customs
The HMRC website detailing this process can be found by clicking this link and viewing the section entitled "Correct an Error".