Two methods, different amounts
IRAS recommends revision: enter full correct values for every relevant field of the affected employee. For difference-only amendment, enter only the change, using a minus sign for overstatements and leaving unaffected fields blank. If salary was S$24,000 but should be S$30,000, revision reports S$30,000 while amendment reports S$6,000. Correct linked IR8A amounts when appendix changes affect them.
Identity errors and employee communication
Correct wrong IDs, income, deductions and taxability indicators immediately. A wrong ID requires reversing or zeroing the incorrect record and filing an original record under the correct ID. Submit only omitted employees rather than repeating earlier records. Notify staff of the correction; assessment-stage processing may result in an amended or additional tax bill.
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