Data is usually corrected by submitting a replacement report

A replacement report is used to report data that was changed and data that was correct on the original report. This means that merely correcting any incorrect data is not sufficient. The replacement report must be made for the same payment date as the original report.

If data was submitted as a record consisting of reports on different income earners, not the entire record needs to be re-submitted. It is sufficient that a replacement report for the incorrect report is submitted.

The correction is allocated to the original report using a report reference

Because there may be several valid reports concerning a single income earner and a single payment date, it must be possible to allocate the replacement report to the original report to be corrected.

  • The Incomes Register always generates an Incomes Register report reference for a new report submitted by a payer so that any later correction can be allocated to the correct report.
  • If the payer has generated the payer’s report reference for the original report, it can be used to allocate the correction if the payer cannot or does not want to use the report reference generated by the Incomes Register.

It is important to use the correct report reference on the replacement report. If the reference of the original report is not used on the replacement report, the report will not replace the previous report; instead, it will be saved in the Incomes Register as a new report.