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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: end of year: overpayments: overpayments not resolved

If the employer does not give a satisfactory explanation or you are unable to establish as to why the overpayment arose, do not re-allocate or repay the amount. Consider preparing a pro forma return and follow DMBM523390.

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.