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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: end of year: overpayments: reallocation

If you are reallocating the payment within PAYE (either a different year, employer or to ETMP) you can do so using BROCS function REA. Note the reallocation details on BROCS Action History.

If you are reallocating to another head of duty (for example, Corporation Tax), you should:

  • move the overpayment to PAYE OAS (BROCS function RBO class 1)
  • note BROCS Action History (function CNA-NA) - “Re-allocation to xxxx reference”.

An eForm should then be issued to the appropriating banking unit with instructions on how the payment should be allocated.

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 or reallocation is not appropriate in such cases.