PAYE29025 - employer records: monthly control lists: end of year overpayments not cleared

Each Processing Office will receive this Monthly Control List from the Data Centres. The list is normally produced on the first Thursday of each month and will be received by you shortly afterwards.

This Control List contains employer references for which an overpayment has been produced on the employer record but has not yet been repaid / reallocated.

You must treat any overpayment work as priority.

Debt Management & Banking (DMB) do not advise the employer or contractor that an overpayment has been referred to you. It is therefore important you review the claim quickly and either

• Advise DMB how to dispose of the overpayment

Or

• Report the net overpayment to the Debt Management Office responsible for the employer record on a form P28 to pursue

If you are required to review this list follow PAYE29026