PAYE72085 - PAYE operation: payments for PAYE purposes: unintentional overpayments of pay / pension: PAYE and NICs

Where an employer or pension payer contacts you for advice regarding the PAYE and NICs position where they have unintentionally overpaid pay or pension to an employee or pensioner, take the following actions

• Take full details of the circumstances of the overpayment and the dates and amount(s) involved

During the tax year

• Advise the employer / pension payer to follow the guidance regarding Mistakes at Chapter 1, Paragraph 10 of CWG2 (Employer Further Guide to PAYE and NICs)

For a closed tax year

If the employer / pension payer confirms that the employee has repaid Gross pay, then you should advise them to tell the employee / pensioner to claim a repayment of the tax and primary NICs deducted.

Employee has repaid Net pay

If the employer / pension payer confirms that the employee has repaid the Net pay, then

• Advise them to submit an amended P35 and P14
• Capture the return in the normal manner
• Advise the employer that repayment of tax and Primary / Secondary NICs will be made direct to them or be allocated to the current tax year (depending on the circumstances)

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)