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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE RTI: payments: unallocated credits


Any 2012-13 BROCS overpayment is subject to the existing BROCS automated processes as set out in DMBM522300.


On ETMP overpayments are referred to as ‘unallocated credits’.

Where the employer makes a PAYE/NIC payment which is in excess of the amount due for the relevant tax month, ETMP allocates the overpaid amount in accordance with the payment allocation rules.

Where there is no liability against which to allocate the excess amount, a ‘Credit Clarification’ work item is created on the ETMP ‘Unallocated Payments’ worklist. Where further liabilities arise, ETMP automatically allocates the payment in accordance with the payment allocation rules.

Where an excess amount cannot be cleared by automatic reallocation, it will remain on the Unallocated Payments worklist.

PT Operations are responsible for resolving uncleared Credit Clarification work items; this includes:

  • transferring it to Permanent Overpayments (POP)
  • repaying it to the employer
  • transferring it to another head of duty
  • transferring it to another employer’s account in ETMP.