PAYE73040 - PAYE operation: simplified deduction schemes: repayment during year on cumulative basis
Where payments fluctuate, an employee within the simplified
deduction scheme may claim that a refund would be due if the
employer used the cumulative basis. If such a claim is made
- Complete and issue a new deduction card P12 by first class post
- Ask the employer to
- Return the old card P12
And
- Remit the tax shown on it to Banking Operations
- Obtain form P12R from the Employer section
- Calculate the repayment due, using
- Pay and tax figures for the year to date
- Cumulative Tax Tables to the last pay day on the old code
- Use COP Function PO to make any repayment due in the usual way
- File the P12R with the claims papers
