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Hello, I have this message in Basic Paye tools - of course it references content that is not there, as is best practice. Can anybody help find it? You have entered a 'Due date' for a 'Payment part' which is in an earlier tax year. (If that is not correct, please select 'Back' to go back and correct the date) Any National Insurance or student loan deductions based on that Payment part will be calculated when you select 'Next'. However, the tax due on that Payment part cannot be included here. The gross pay for tax for this element will be set to £0.00 Please note: You are required to report this taxable income separately - as a payment received in the tax year to which the due date relates. You can find help with this, and an example, in the user guide 'All users: Correcting payroll errors in Basic PAYE Tools' which is on the HMRC website; please follow the guidance under the heading: Mistimed payment - Payment parts with due dates in different tax years. Thank you.