PAYE29026 - employer records: monthly control lists: end of year overpayments not cleared (Action Guide)
To deal with entries on the ‘End Of Year Overpayments Not Cleared’ Control List, follow steps 1 - 7 below. The Guide is presented as follows
| Initial action | Steps 1 - 2 |
| Reviewing the work items | Steps 3 - 6 |
| Final action | Step 7 |
For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen.
Initial action
- In
all cases you must use Function VIEW EMPLOYER
NOTES and check the employer record pad to review the information
recorded and make a brief note on the list of the last action taken
for that particular work item
- If form P28 has been issued check if you have received a reply
from the Debt Management Office
- If not use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator on the employer record
- Send a reminder to the Debt Management Office
- Go to step 7
If a reply has been received
- Go to step 3
Reviewing the work items
- Consider the last action taken in dealing with the overpayment
- If all necessary action has been taken go to step 7
- If no action has been taken, or further action is required go to step 4
- You must check the amount of the overpayment notified in Early
Morning Output (EMO), or claimed by the employer, to ensure it is
correct
- Use Function VIEW BROCS and select EMPLOYER DATA YEAR SUMMARY (Format 2) to check the amount shown in the COLL field agrees with the amount claimed / notified to you, and take a screen print
- If the amount is £500.00 or less and you have not received a request for repayment or reallocation from the employer / contractor follow the instructions at Step 7 in the Action Guide ‘Overpayment Notification’ PAYE47061
- If the amount agrees go to step 6
- If the amount does not agree go to step 5
- If the amount does not agree then your next action will depend
on whether a revised overpayment arises or if there is now no
overpayment
- Use Function AMEND EMPLOYER NOTES to record details of the notification and file it away along with the screen print in the employer record pad
- If the claim has been received from the employer write to advise them of the position
- Go to step 7
- Note the revised amount on the notification and go to step 6
- Follow the instructions at
PAYE47061 if you are required to
- Reconcile the overpayment
- Contact the employer
Or
- Refer the overpayment to the appropriate Debt Management Office
Final action
- If you are able to re-allocate or repay the overpayment cross
through the case on the monthly list
Otherwise
- Make a brief note on the Control List of the last action taken to clear the scheme
- Keep the list under review until the next list is received
- Move on to the next work item
