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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: end of year: overpayments: repayment

To repay, you should:

  • note BROCS Action History (function CNA-NA) - “Repayment due to xxx (employer or agent, or specify third party) at xxx (address)”
  • send the ‘Instruction for repayment’ stencil (available on SEES) via WAM / post to Banking PAYE
  • not move the overpayment to OAS.

To repay to a third party (for example, an agent), you should write to Banking PAYE asking them to repay to the third party.

Note: Where a limited company is involved you must check to see if the company has been dissolved and struck off. If it has then refer to DMBM522590 for disposal instructions as POP/repayment/reallocation is not appropriate in such cases.