PAYE91036 - Reconcile individual: overpayments: making a repayment (Action Guide)

To carry out the Clerical Processing Officer duties required when making a repayment, consider steps 1 - 14. The guide is presented as follows

Receipt of a claim for repayment Steps 1 - 8
Other tax liabilities Steps 9 - 11
Making the repayment Steps 12 - 14

Receipt of a claim for repayment

1. Bear in mind any checks needed for certain circumstances as outlined in the other action guides in this section of the manual. For example, in-year cessation repayments or early repayments
2. Is a P45 enclosed?
 
  • Yes - Follow the action guide for ‘Form P45 Review’ at PAYE91026 and then go to step 3
 
  • No - Follow the action guide for ‘Form P45 Review’ at PAYE91026 steps 15 onwards
3. Has an original P60 or P60 duplicate in an approved format been provided to support the claim? (further information about form P60 can be found at PAYE91015)
 
  • Yes - Go to step 4
 
  • No - Go to step 6
4. Where a P60 or P60 duplicate has been provided
 
  • Date stamp the form
 
  • Enter the information on form P36B, which must be countersigned by a member of staff of at least Officer grade
 
  • Return P60 to the customer once you have been advised that the claim has been authorised
 
  • Where the P60 is a duplicate, follow step 5
5. Where the P60 is a duplicate
 
  • Use the EOY Reconciliation Summary Screen to check whether a repayment has already been made using the original P60
 
  • If a repayment has not already been made go to step 7
 
  • If a repayment has already been made
 
    • Write to the customer and advise them that a repayment has already been made
 
And
 
    • Update Contact History with details of the action taken
 
    • Update Contact History with details of where the claim papers are to be retained
 
    • Record that the repayment has already been made by using ENOTE ‘Repayment already made’ from the SEES notes paster
 
  • If the customer says that they have not received the original repayment take action as in PAYE91010 
6. Write to the customer requesting the P60 and any other outstanding information
 
  • Update Contact History with details of action taken
7. If a repayment has not already been made, trigger the reconciliation by inputting the Pay and Tax in this Employment details from the P60 in to the Employment screen. You will also need to input the details from previous employments where the P14 has not yet been received (PAYE91015 refers)
 
  • If a repayment is not due - Go to step 8
 
  • If a repayment is due - Go to step 9
8. Where a repayment is not due
 
  • Write to the customer and advise them that a repayment is not due and the reason why
 
  • Update Contact History with details of the action taken
 
  • Update Contact History with details of where the claim papers are to be retained

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Other tax liabilities

9. Where a repayment is due
 
  • Check if there are any arrears from a previous year(s) as follows
 
    • In a straightforward case, check the EOY Reconciliation Summary Screen. (If there is an outstanding underpayment this will be brought into the Informal Calculation in the Tax Calculation Screen. A calculation will not be issued if, taking the arrears into account, no in-year repayment is due)
 
    • In a cases with an SA interest, use SA Function VIEW STATEMENT to check the status of the account
 
  • If there are arrears to set against the repayment take action as in RM2608 and then continue as per step 10
 
  • If there are no arrears go to step 10
10. Is this a live SA case?
 
  • Yes - Go to step 11
 
  • No - Go to step 12
11. Where this is a live SA case
 
  • The repayment must be made using the SA computer system

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Making the repayment

12. Trigger the repayment by entering the P60 details as P14 details in to the Employment screen
13. Check and cancel any form P45 using the Office date stamp
14. After completing the repayment
 
  • Make a note in Contact History with the details of the action taken
 
  • Make a note in Contact History with the details of where the claim papers are held

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