If I made an error on one of the EMP201 forms (left out PAYE portion payable) and I rectified this error on the following month's EMP201 and also included penalty and interest on this amount... where do I allocate this portion of PAYE for reconciliation (EMP501) purposes? In the month where it should have been paid (first month where error was made) or the following month where it was paid for together with the penalty and interest?