PAYE47086 - Employer returns: employer return - overpayments: overpayments during a trade dispute (Action Guide)

Where an overpayment arises for an employer who is involved in a trade dispute follow steps 1 - 6 below. The Guide is presented as follows

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

1.	Use Function VIEW EMPLOYER INDICATORS to check whether the TRADISP year-related indicator has already been set on the employer record
	If the indicator has not been set then use Function AMEND EMPLOYER INDICATORS to set it

2.	Form P400 should be used to ask the Debt Management Office to obtain additional forms P35 and P14 showing the amount of tax not refunded
3.	On receipt of the additional P35 use Function RECORD RETURN RECEIPT to record the receipt of the return, then
4.	Use Function CAPTURE EOY RETURN DETAILS to process the additional tax figure and put a copy of the form in the employer record pad

5.	Send a note to the appropriate PAYE section
	Advise them that the employer return has been reconstructed by the Debt Management Office
	More tax has been paid than the amount shown on the P35 but no record is held
	Request a report if it is discovered at a later date that any employee’s PAYE tax is not fully shown on the form P35
6.	Put a copy of the note in the employer record pad

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