PSA2110 - Dealing With PAYE Settlement Agreements

Repaying Overpaid Tax and Class 1B NICs

When you become aware that an employer has overpaid PSA tax and/or Class 1B NICs you must arrange for a repayment to be issued to the employer as soon as possible.

In all cases

• review the papers to satisfy yourself that no additional charge arises, if so amend the PSA see PSA2080
• check whether an additional charge to the PSA should be made see PSA1190
• amend the SAFE charge to generate the repayment, see PSA2070