LTD end of the year and payroll / HMRC payment error

Accounting
1

Greetings everyone,

I am preparing my books for an LTD’s end of the year and I have encountered a mistake I have made in 17-18 tax year with payroll.

By mistake, when deducting training money from an employee, I have ticked the box to deduct the money from the gross wage, before NI and tax.
I know I can reopen the payslip, correct the error and submit an Early Year Update.
The difference would result in £2.93 Employee NI underpayment that will obviously increase my tax bill for that quarter with that exact amount (I am paying PAYE quarterly)

By doing this I have 2 important questions:

  1. I know I have to pay HMRC straightaway to avoid penalties, but what reference number shall I use? Shall I use the same 17 digits reference number I’ve used to pay PAYE for that period?

  2. This is the most important question:

As I am preparing my books for the end of the year, how can I include the £2.93 payment?
The liability was created last year but the payment will be done in the next year, after the end of the year date.

Thank you

2

This is more a question for your accountant or a general accounting forum. Once you know what you need to record then we can help with how to represent it in QuickFile but the “what” probably needs an accountant’s opinion.