Choose the method before entering figures
The recommended revision method overwrites earlier records, so enter full correct values in every relevant field, including amounts that were already right. The amendment method instead adds the difference to the original data; leave unaffected numeric fields blank and use a negative amount for reductions. Incorrect employee identification requires clearing the wrong record and creating an original record under the correct identifier. An omitted employee needs an original record.
Match the channel and correction type
Use API-compatible payroll software or the portal employment-income service. The guide distinguishes income or identifier errors from personal-particular updates and many date/text corrections. Electronic adjustments extend only to the supported four back years; older cases use the specified correspondence or voluntary-disclosure route. Examples separately address IR8 A, benefits-in-kind, share-plan records and IR8 S for YA2025 and before.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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