Policy paper

Issue briefing: PAYE underpayments and overpayments

This briefing provides information about how PAYE underpayments happen and what to do about it.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government


PAYE underpayments and overpayments

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HMRC will be sending out up to five million letters between May and October 2012 to taxpayers who have either paid too much or too little tax under Pay As You Earn (PAYE) in 2011 to 2012.

Published 1 January 2013
Last updated 15 December 2014 + show all updates
  1. Added Welsh translation of the issue briefing.
  2. First published.