PAYE91095 - Reconcile individual: overpayments: repayments paid from a later year
NPS recognises the year from which a repayment which has been carried forward originates.
Any amounts refunded in a later year will be identified and taken into account when determining the outcome of a calculation. This ensures that the amount repaid in a later year is not repaid again in an earlier year.
When CY is triggered and the result is an overpayment, any outstanding overpayments from CY-1 and earlier will not be carried forward and repaid with the CY overpayment.
Separate payable orders will be issued for CY-1 and earlier and for CY.