Payroll mismatch and incorrect sums on P60, what to put on self-assessment form?

Question

My friend is doing yearly self-assessment online on HMRC site. She was employed on payroll for few years for the small UK's Limited company.

However amounts on hers P60 doesn't match with what was paid, because it doesn't cover bonuses which were paid. Company said they'll send the payroll correction to HMRC.

So the question is, whether these bonuses should be included in the self-assessment (despite missing on P60), or not?

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On the self-assessment form there are 2 type of fields where amounts can be typed (income from company). So for the example, if P60 have Total for year: £10000, but there are missing bonuses of £2000 (not included on P60). Then these bonuses should be typed into other payments not on your P60 or ignored (due to company's fault)?

Answer 1

So the question is, whether these bonuses should be included in the self-assessment (despite missing on P60), or not?

As a matter of fact you should if you don't want to answer questions in the future, which isn't a delight, or may have to pay a fine too. On SA you need to declare what you have earned and provide an explanation if something is amiss in your P60/P45.

If you don't mention and then HMRC finds out, you will land in hot water, most probably you will need to pay a fine. Had to go through something on these lines and the HMRC lady unexpectedly said you need to pay this fine ( she seemed very understanding just before that). I paid up and moved on.