PAYE91065 - Reconcile individual: overpayments: repayment claim forms and requests

Claims for repayment can be accepted on the following forms

• P50
• P52
• P53 for repayment of tax deducted from / for trivial pension commutation payments
• P60 if an early repayment is claimed
• P85 if the individual is going abroad (the information supplied must be considered to decide whether Personal Allowances are due, see the Residence, Domicile and Remittance Basis Manual (RDRM) for more information)
• R27 if the individual has died
• R40 if the individual is claiming back tax deducted on investment income
• Self Assessment income tax return if the individual becomes self-employed during the same tax year.

In addition to the above, we will also need any form P45 parts 2 and 3 (unless the individual was a domestic employee). See the Action Guide at PAYE91016 for more information on making a repayment before the end of the relevant tax year.

We will also need form P60 for any customer claiming an early repayment. See PAYE91015.

Request by telephone when there has been a change of address

In accordance with Business by Telephone Statement of Practice you can accept a request for repayment by telephone, however there may be occasions where a request for repayment by payable order is made over the telephone at the same time as a change of address is notified. You must not accept the request for repayment in these circumstances. You should update the address in the Individual screen but ask the customer to put the request for the repayment in writing.