Corrections
The Behaviour Specification page describes how SPCM is intended to behave when receiving updates to previously reported data.
However, it is not necessary to understand how SPCM behaves in all situations to correct previously-reported data. SPCM is designed so that systems can use the straightforward approach of resending an updated version of a previous return.
Correction requirements
The following requirements must be met in a correction return:
- You must use the same API key for transmitting the correction as was used to transmit the original return.
-
The
"id"values for all employers, employees and pension schemes must be identical (case sensitive) to those used in the original return when referring to the same records. - All employees and all pay periods which are reportable for the purposes and periods covered by the return must be included. This means that a return containing corrections is generally a restatement of all the information that was contained in the original return.
How to correct data
Aside from this, information can be generally amended in a correction, including employer and employee names, dates of birth, addresses and identifiers. Employees may be added or removed compared to the original return. The effect of removing an employee is to fill their pay records with zeroes/null for the periods and purposes covered by the report.
There is no mechanism in SPCM for deleting employers, employees or pension schemes. It is sufficient in all situations simply to discontinue reporting a record which is no longer active.
Example
The following example shows an ETI return for a single month, and a correction of the same return:
Original return:
{
"$schema": "https://spcm.gov.gg/schemas/0.3/message.schema.json",
"spcmMessageVersion": "0.3",
"effective": "2023-10-05T16:33:05Z",
"senderEmail": "joseph@acme.gg",
"senderName": "Joseph Administrator",
"softwareAgent": "SPCMTasks",
"type": "Revenue_EmployerReturn",
"purposes": [
"ETI"
],
"test": false,
"coverage": [
{
"frequency": "Monthly",
"year": 2023,
"period": 9
}
],
"employers": [
{
"id": "SPCM-12345-IncomeTax",
"taxRef": "8Y123456",
"name": "Acme Widgets",
"employees": [
{
"id": "14",
"firstName": "Joe",
"lastName": "Bloggs",
"dateOfBirth": "1980-01-01",
"employmentEndDate": "2023-09-30",
"payrollNumber": "555",
"deliveryPointId": 1349,
"address": "The Lodge\nLodge Street\nGY1 2UA",
"taxRef": "0O139481",
"purposes": [
"ETI"
],
"pay": [
{
"frequency": "Monthly",
"year": 2023,
"period": 9,
"taxEarnings": 4444.44,
"taxSuperannuation": 444.44,
"taxCoding": 234,
"taxDirection": 2,
"taxDirectionDeduction": 22.22,
"taxDeduction": 444.44,
"taxRefund": 4.44
}
]
}
]
}
]
}
Corrected return:
{
"$schema": "https://spcm.gov.gg/schemas/0.3/message.schema.json",
"spcmMessageVersion": "0.3",
"effective": "2023-11-04T16:46:44Z",
"senderEmail": "joseph@acme.gg",
"senderName": "Joseph Administrator",
"softwareAgent": "SPCMTasks",
"type": "Revenue_EmployerReturn",
"purposes": [
"ETI"
],
"test": false,
"coverage": [
{
"frequency": "Monthly",
"year": 2023,
"period": 9
}
],
"employers": [
{
"id": "SPCM-12345-IncomeTax",
"taxRef": "8Y123456",
"name": "Acme Widgets",
"employees": [
{
"id": "14",
"firstName": "Joe",
"lastName": "Bloggs",
"dateOfBirth": "1980-01-01",
"employmentEndDate": "2023-09-30",
"payrollNumber": "555",
"deliveryPointId": 1349,
"address": "The Lodge\nLodge Street\nGY1 2UA",
"taxRef": "0O139481",
"purposes": [
"ETI"
],
"pay": [
{
"frequency": "Monthly",
"year": 2023,
"period": 9,
"taxEarnings": 4644.44,
"taxSuperannuation": 464.44,
"taxCoding": 234,
"taxDirection": 2,
"taxDirectionDeduction": 22.22,
"taxDeduction": 444.44,
"taxRefund": 4.44
}
]
},
{
"id": "19",
"firstName": "Fred",
"lastName": "Bloggs",
"dateOfBirth": "1990-01-01",
"employmentEndDate": null,
"payrollNumber": "552",
"deliveryPointId": 31201,
"address": "The Flat\nHill Street\nGY4 9AP",
"taxRef": "5B138494",
"purposes": [
"ETI"
],
"pay": [
{
"frequency": "Monthly",
"year": 2023,
"period": 9,
"taxEarnings": 1231.44,
"taxSuperannuation": 22.44,
"taxCoding": 55,
"taxDirection": null,
"taxDirectionDeduction": 0,
"taxDeduction": 144.44,
"taxRefund": 0
}
]
}
]
}
]
}