Amending submissions

You can amend both quarterly updates and final declarations after you've sent them to HMRC. The process depends on what you're amending.

Errors happen. The important thing is to fix them and get your records right.

What do you need to amend?

Quarterly update

Quarterly updates are cumulative — each one reports totals from 6 April to the end of that quarter. This means corrections usually flow through automatically when you send your next update.

The process depends on where you are in the tax year. See Amending quarterly updates for a decision flow based on your scenario.

Final declaration

Final declarations are submitted at year-end. You can amend your final declaration within 12 months of the filing deadline (normally 31 January).

The process is straightforward: make your corrections and resubmit. See Amending your final declaration for the full process.

When to amend

Fix significant errors as soon as you find them — mistakes that affect your tax liability or that you notice HMRC might question.

If you're unsure whether an error needs correcting now or can wait, it's usually safer to fix it sooner.

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