I will suggest doing the correction prior to sending off your next regular Full Payment Submission (FPS).
The steps are:
- Select the Employer.
- Then ‘Manage employees’.
- Select the employee.
- On left hand side, click on ‘Employee payments’.
- You will now see a table with headings: ‘Date of payment’, ‘Pay for tax purposes (£)’, ‘Submission status’, and ‘Actions’.
- Go to the date required, and under ‘Actions’, select ‘change’.
- This takes you to the ‘Type of change’ page. Select the first option to correct an amount OR second option to notify HMRC of a mistimed payment.
- Click to the next screen and enter your changes.
The link to fixing problems with running payroll is HERE.