How do I complete the new fields 'Audit Result not in certificates’ and 'Tax paid on behalf of employees’ on the new EMP501?

To see an example of the new EMP501, click here.

The field ‘Audit Result not in certificates’ must be captured when an audit was completed and the assessment revised (either up or down) but the employer did not update the IRP5 certificates to reflect the change: 

 

The field ‘Tax paid on behalf of employees’ must be captured if the employer, for example, made a mistake when deducting PAYE and then decided to pay the difference on behalf of the employees: