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My client is a large employer, with offices and branches across the UK. The employees are paid monthly and every so often it transpires that an employee has left, but the payroll department has not been notified before processing the next month's wages. This results in an overpayment of the net amount to the employee and PAYE tax and National Insurance to HMRC. On an individual basis, the amounts involved are relatively small, but on a company-wide basis the total is a substantial amount.
My client is a large employer with offices and branches across the UK. The employees are paid monthly and every so often it transpires that an employee has left but the payroll department has not been notified before processing the next month's wages. This results in an overpayment of the net amount to the employee and PAYE tax and National Insurance to HMRC. On an individual basis the amounts involved are relatively small but on a company-wide basis the total is a substantial amount. Can the employer recover the tax and NICs even if it has not been successful in recovering the net amount from the former employee who may now perhaps have moved address or who may be young with probably no assets or regular income from which this could be recovered? Sometimes these errors are discovered 'in year'; at other times...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
