PSA2110 - Dealing With PAYE Settlement
Agreements
Repaying Overpaid Tax and Class 1B NICs
When you become aware that an employer has overpaid PSA tax
and/or Class 1B NICs you must arrange for a repayment to be issued
to the employer as soon as possible.
In all cases
- review the papers to satisfy yourself that
no additional charge arises, if so amend the PSA see
PSA2080
- check whether an additional charge to the
PSA should be made see
PSA1190
- amend the SAFE charge to generate the
repayment, see
PSA2070
