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PAYE payments

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22 May 2012
Issue: 4354 / Categories: Forum & Feedback
A business has been erratic in making PAYE payments since 2006/07, but the net overall position appears to be that a repayment of tax is due. However, HMRC are requesting month by month reconciliations before making a repayment, probably to ascertain whether a penalty charge arises for late payment

We recently took on a new client who appears to have overpaid PAYE for their workforce for a number of years from 2006/07 onwards.

Our client was rather erratic in paying PAYE and seemed to have paid ‘lump sums’ as and when they had the funds. The PAYE Office has informed us of overpayments in each tax year.

We have asked the Accounts Office for schedules of payments made but they state these are no longer provided.

We have informed the PAYE Office in general terms what occurred but they are asking for month-by-month reconciliations and explanations of why each month’s payment did not agree with the actual liability due.

No employees have been omitted from the calculations and summaries and it seems to us that the tax office is being rather obstructive in allocating a refund to the subsequent tax year.

What are readers’ views?

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