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
• Ask the employer to

• • Return the old card P12

• • 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

• Make any repayment using a Manual Payable Order

• • Prepare a manual R23 and SEES R37
  • Pass the case through, with the P12R, to the nominated officer for a manual payable order to be prepared

• Once the R23 is passed back to you, you must access the ‘Record Manual Repayment’ screen
• Record

• • The amount of the repayment
  • The PO Serial number
  • The date of issue of the repayment
  • The person to whom the PO has been issued if this is a nominee