PAYE91001 - Reconcile individual: overpayments: introduction

Most overpayments will arise because you need to make an informal tax calculation after the end of year before the form P14 is received or you need to calculate a repayment during the year of deduction.

The office dealing with a repayment claim can be anywhere and will not necessarily be the office dealing with the primary employment.

Change to tax code

If the tax code is increased during the year, the individual will have less tax to pay. Their employer will refund any tax overpaid through their wages. If the employer did not operate the amended tax code or the increase to the tax code does not take place in time for the employer to operate it, the employee can claim a repayment from HMRC and we need to issue repayment. Any office will be able to do this providing all the necessary information has been received.